MAULIDA, DESTIA (2024) EFEKTIVITAS PENERIMAAN PAJAK RESTORAN DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) PADA BADAN PENGELOLAAN KEUANGAN, PENDAPATAN DAN ASET DAERAH (BPKPAD) KOTA CILEGON. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This writing aims to determine restaurant tax revenue in increasing Regional Original Revenue at the Cilegon City Regional Financial, Revenue and Asset Management Agency. The rapidly growing number of restaurants in Cilegon City will get optimal results in restaurant tax revenue and become a source of regional income. This writing uses descriptive methods with data collection techniques in the form of interviews, observations, documentation and literature studies. The object of writing is the office of the Cilegon City Regional Financial, Revenue and Asset Management Agency on the staff of the Regional Tax and PAD Control Division. The results of the writing show that the effectiveness of restaurant tax revenue fluctuates every year with realisation exceeding the target. Restaurant tax in increasing local revenue is still in the small category. The Cilegon City Regional Finance, Revenue and Asset Management Agency experiences obstacles to restaurant tax revenue, namely the lack of understanding of taxation by the community, but there are several efforts made such as collecting data on potential new taxpayers, having Tapping Boxes and PDT, controlling and checking taxes, reward activities, conducting socialisation and education.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Penulisan ini bertujuan untuk mengetahui penerimaan pajak restoran dalam meningkatkan Pendapatan Asli Daerah pada Badan Pengelolaan Keuangan, Pendapatan dan Aset Daerah Kota Cilegon. Berkembang pesatnya jumlah restoran di Kota Cilegon akan mendapatkan hasil optimal pada penerimaan pajak restoran dan menjadi sumber pendapatan daerah. Penulisan ini menggunakan metode deskriptif dengan teknik pengumpulan data berupa wawancara, observasi, dokumentasi dan studi pustaka. Objek penulisan adalah kantor Badan Pengelolaan Keuangan, Pendapatan dan Aset Daerah Kota Cilegon pada staff Bidang Pajak Daerah dan Pengendalian PAD. Hasil penulisan menunjukkan bahwa efektivitas penerimaan pajak restoran mengalami naik turun setiap tahunnya dengan realisasi yang melebihi target. Pajak restoran dalam meningkatkan Pendapatan Asli Daerah masih dalam kategori kecil. Badan Pengelolaan Keungan, Pendapatan dan Aset Daerah Kota Cilegon mengalami kendala penerimaan pajak restoran yaitu kurangnya pemahaman perpajakan oleh masyarakat, namun ada beberapa upaya yang dilakukan seperti pendataan potensi wajib pajak baru, memiliki Tapping Box dan PDT, pengendalian dan pemeriksaan pajak, kegiatan reward, melakukan sosialisasi dan edukasi. | |||||||||
| Uncontrolled Keywords: | Effectiveness, Revenue, Restaurant Tax, Regional Original Revenue Efektivitas, Penerimaan, Pajak Restoran, Pendapatan Asli Daerah | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
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| Depositing User: | Mrs Destia Maulida | |||||||||
| Date Deposited: | 11 Jul 2024 10:49 | |||||||||
| Last Modified: | 16 Jul 2024 12:56 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/38148 |
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