Ridyasmara, Ahmad Rafli (2024) Prosedur Pelaksanaan Pemungutan Pajak Restoran Pada Badan Pendapatan Daerah Kota Serang. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Restaurant Tax has an important contribution in the constituent components of Local Revenue. Therefore, this final project aims to find out the procedures for implementing restaurant tax collection at the Regional Revenue Agency of Serang City and to find out the obstacles in implementing these procedures. This writing uses descriptive methods with data collection techniques in the form of interviews, observations, and the use of secondary data from various sources. The object of writing is the Regional Revenue Agency of Serang City. The results show that the collection procedure is carried out in four stages, namely registration, data collection, determination and deposit. The procedure is in accordance with Mayor Regulation Number 65 of 2017. Meanwhile, the obstacle faced is the low level of awareness and compliance of taxpayers in fulfilling their tax obligations. As a recommendation, related agencies must begin to streamline the use of the Online Regional Tax Application in carrying out their duties and need to increase supervision and inspection of taxpayers. Meanwhile, taxpayers are encouraged to increase tax compliance in order to contribute to regional development.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Pajak Restoran memiliki kontribusi yang cukup penting dalam komponen penyusun Pendapatan Asli Daerah. Oleh sebab itu tugas akhir ini bertujuan untuk mengetahui prosedur pelaksanaan pemungutan pajak restoran di Badan Pendapatan Daerah Kota Serang dan mengetahui kendala dalam pelaksanaan prosedur tersebut. Penulisan ini menggunakan metode deskriptif dengan Teknik pengumpulan data berupa wawancara, observasi, serta penggunaan data sekunder dari berbagai sumber. Objek penulisan adalah Badan Pendapatan Daerah Kota Serang. Hasil penulisan menunjukan bahwa prosedur pemungutan dilakukan dalam empat tahap yaitu pendaftara, pendataan, penetapan dan penyetoran. Prosedur tersebut sesuai dengan Peraturan Walikota Nomor 65 Tahun 2017. Sementara itu kendala yang di hadapi adalah rendahnya Tingkat kesadaran dan kepatuhan para wajib pajak dalam memenuhi kewajiban pajaknya. Sebagai rekomendasi, instansi terkait harus muali mengefektivitaskan penggunaan Aplikasi Pajak Daerah Online dalam menjalankan tugas serta perlu meningkatkan pengawasan dan pemeriksaan kepada para wajib pajak. Sementara untuk wajib pajak dihimbau untuk meningkatkan kepatuhan pajak dalam rangka ikut berkontribusi dalam pembangunan daerah. | |||||||||
| Uncontrolled Keywords: | Restaurant Tax, Regional Revenue Agency, Tax Compliance | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
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| Depositing User: | Ahmad Rafli Ridyasmara | |||||||||
| Date Deposited: | 25 Jul 2024 16:03 | |||||||||
| Last Modified: | 25 Jul 2024 16:03 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/39499 |
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