Upaya peningkatan penerimaan pajak restoran Kota Tangerang Selatan
Tri Handayani;
Achmad Lutfi, promotor; Edi Sumantri, supervisor
([Publisher not identified]
, 2014)
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[ABSTRAK Potensi penerimaan pajak restoran di Kota Tangerang Selatan sangat potensial. Namun masih terdapat masalah-masalah yang terjadi di dalam pemungutan pajakrestoran itu sendiri yang mengakibatkan penerimaan pajak restoran di KotaTangerang Selatan belum optimal. Oleh karena itu diperlukan upaya-upayapemerintah Kota Tangerang Selatan dalam meningkatkan penerimaan PajakRestoran yaitu dengan cara ektensifikasi dan intensifikasi.Tujuan dari penelitian ini adalah untuk menganalisis upaya-upaya apa saja yangdilakukan oleh DPPKAD dalam meningkatkan penerimaan pajak restoran di KotaTangerang Selatan serta hambatan-hambatan apa saja yang dihadapi olehDPPKAD Kota Tangerang Selatan dalam pelaksanaan pemungutan pajak restoran.Pendekatan yang digunakan dalam penelitian ini adalah kualitatif. Teknikpengumpulan data dilakukan adalah wawancara mendalam dan studi pustaka.Hasil dari penelitian ini adalah untuk menigkatkan pemerimaan pajak restoran diKota Tangerang Selatan dilakukan upaya ekstensifikasi dan intensifkasi. Upayaekstensifikasi yang dilakukan oleh DPPKAD adalah dengan cara penjaringanwajib pajak restoran. Sedangkan upaya intensifikasi yang dilakukan dengan cara,sosialisasi pajak restoran, pengawasan pemeriksaan pajak restoran,pengadministrasian pajak restoran, dan upaya penegakan hukum. ABSTRACT Potential tax revenue in Tangerang Selatan?s restaurants is very potential. Butthere are still problems that occur in the restaurant itself taxation resulting taxrevenue in South Tangerang City restaurants is not optimal. Therefore we needthe government's efforts in improving the Tangerang Salatan?s restaurant taxreceipts by way of extensification and intensification.The purpose of this study was to analyze the efforts of what is being done byTangerang Selatan?s government in increasing tax revenue in Tangerang Selatan?srestaurants as well as any barriers faced by Tangerang Selatan?s government inthe implementation of top tax collection. The approach used in this study isqualitative. Data was collected by conducting interviews and literature.The results of this study is to boost rrestaurants tax revenue in Tangerang Selatanand intensifkasi extension efforts. Efforts undertaken by Tangerang Selatan?sgovernment extension is to crawl to the top taxpayer. While efforts were made byway of intensification, socialization restaurant tax, restaurant tax auditsupervision, administration of the restaurant tax, and law enforcement efforts., Potential tax revenue in Tangerang Selatan’s restaurants is very potential. Butthere are still problems that occur in the restaurant itself taxation resulting taxrevenue in South Tangerang City restaurants is not optimal. Therefore we needthe government's efforts in improving the Tangerang Salatan’s restaurant taxreceipts by way of extensification and intensification.The purpose of this study was to analyze the efforts of what is being done byTangerang Selatan’s government in increasing tax revenue in Tangerang Selatan’srestaurants as well as any barriers faced by Tangerang Selatan’s government inthe implementation of top tax collection. The approach used in this study isqualitative. Data was collected by conducting interviews and literature.The results of this study is to boost rrestaurants tax revenue in Tangerang Selatanand intensifkasi extension efforts. Efforts undertaken by Tangerang Selatan’sgovernment extension is to crawl to the top taxpayer. While efforts were made byway of intensification, socialization restaurant tax, restaurant tax auditsupervision, administration of the restaurant tax, and law enforcement efforts.] |
 S54129-Tri Handayani.pdf :: Unduh
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| No. Panggil : | S54129 |
| Entri utama-Nama orang : | |
| Entri tambahan-Nama orang : | |
| Entri tambahan-Nama badan : | |
| Subjek : | |
| Penerbitan : | [Place of publication not identified]: [Publisher not identified], 2014 |
| Program Studi : |
| Bahasa : | ind |
| Sumber Pengatalogan : | LibUI ind rda |
| Tipe Konten : | text |
| Tipe Media : | unmediated ; computer |
| Tipe Carrier : | |
| Deskripsi Fisik : | xii, 79 pages : illustration ; 28 cm |
| Naskah Ringkas : | |
| Lembaga Pemilik : | Universitas Indonesia |
| Lokasi : | Perpustakaan UI, Lantai 3 |
| No. Panggil | No. Barkod | Ketersediaan |
|---|---|---|
| S54129 | 14-18-716251388 | TERSEDIA |
| Ulasan: |
| Tidak ada ulasan pada koleksi ini: 20368667 |
