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ABSTRAKPotensi penerimaan pajak restoran di Kota Tangerang Selatan sangat potensial. Namun masih terdapat masalah-masalah yang terjadi di dalam pemungutan pajak
restoran itu sendiri yang mengakibatkan penerimaan pajak restoran di Kota
Tangerang Selatan belum optimal. Oleh karena itu diperlukan upaya-upaya
pemerintah Kota Tangerang Selatan dalam meningkatkan penerimaan Pajak
Restoran yaitu dengan cara ektensifikasi dan intensifikasi.
Tujuan dari penelitian ini adalah untuk menganalisis upaya-upaya apa saja yang
dilakukan oleh DPPKAD dalam meningkatkan penerimaan pajak restoran di Kota
Tangerang Selatan serta hambatan-hambatan apa saja yang dihadapi oleh
DPPKAD Kota Tangerang Selatan dalam pelaksanaan pemungutan pajak restoran.
Pendekatan yang digunakan dalam penelitian ini adalah kualitatif. Teknik
pengumpulan data dilakukan adalah wawancara mendalam dan studi pustaka.
Hasil dari penelitian ini adalah untuk menigkatkan pemerimaan pajak restoran di
Kota Tangerang Selatan dilakukan upaya ekstensifikasi dan intensifkasi. Upaya
ekstensifikasi yang dilakukan oleh DPPKAD adalah dengan cara penjaringan
wajib pajak restoran. Sedangkan upaya intensifikasi yang dilakukan dengan cara,
sosialisasi pajak restoran, pengawasan pemeriksaan pajak restoran,
pengadministrasian pajak restoran, dan upaya penegakan hukum.
ABSTRACTPotential tax revenue in Tangerang Selatan?s restaurants is very potential. But
there are still problems that occur in the restaurant itself taxation resulting tax
revenue in South Tangerang City restaurants is not optimal. Therefore we need
the government's efforts in improving the Tangerang Salatan?s restaurant tax
receipts by way of extensification and intensification.
The purpose of this study was to analyze the efforts of what is being done by
Tangerang Selatan?s government in increasing tax revenue in Tangerang Selatan?s
restaurants as well as any barriers faced by Tangerang Selatan?s government in
the implementation of top tax collection. The approach used in this study is
qualitative. Data was collected by conducting interviews and literature.
The results of this study is to boost rrestaurants tax revenue in Tangerang Selatan
and intensifkasi extension efforts. Efforts undertaken by Tangerang Selatan?s
government extension is to crawl to the top taxpayer. While efforts were made by
way of intensification, socialization restaurant tax, restaurant tax audit
supervision, administration of the restaurant tax, and law enforcement efforts., Potential tax revenue in Tangerang Selatan’s restaurants is very potential. But
there are still problems that occur in the restaurant itself taxation resulting tax
revenue in South Tangerang City restaurants is not optimal. Therefore we need
the government's efforts in improving the Tangerang Salatan’s restaurant tax
receipts by way of extensification and intensification.
The purpose of this study was to analyze the efforts of what is being done by
Tangerang Selatan’s government in increasing tax revenue in Tangerang Selatan’s
restaurants as well as any barriers faced by Tangerang Selatan’s government in
the implementation of top tax collection. The approach used in this study is
qualitative. Data was collected by conducting interviews and literature.
The results of this study is to boost rrestaurants tax revenue in Tangerang Selatan
and intensifkasi extension efforts. Efforts undertaken by Tangerang Selatan’s
government extension is to crawl to the top taxpayer. While efforts were made by
way of intensification, socialization restaurant tax, restaurant tax audit
supervision, administration of the restaurant tax, and law enforcement efforts.]