ANALISIS KOTRIBUSI PAJAK RESTORAN ATAS USAHA KATAREING TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN MAGETAN

Audreyan, Nurdanisa (2024) ANALISIS KOTRIBUSI PAJAK RESTORAN ATAS USAHA KATAREING TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN MAGETAN. D3 thesis, UNIVERSITAS PGRI MADIUBN.

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Abstract

Restaurant tax in the catering sector is a type of regional tax that has the potential to increase local revenue (PAD). This research aims to find out how much restaurant tax contributes to catering businesses to the local revenue (PAD) of Magetan Regency. This research uses a qualitative descriptive research method with a case study approach. Data collection techniques include observation, interviews and documentation to obtain primary and secondary data. This research was conducted at BPKPD Magetan Regency. The results of the research show that: (1) The level of restaurant tax contribution in the catering sector per year only contributes an average of 1.47% and is still classified as undercontributing. (2) The obstacle that arises is the lack of awareness of taxpayers in paying their taxes, and there are still many taxpayers who manipulate reported income with the actual income they receive. (3) Efforts that can be made are visiting every restaurant entrepreneur to check their income every month, and confirming the sanctions given to taxpayers who violate it.

Item Type: Thesis/Skripsi/Tugas Akhir (D3)
Kata Kunci: Restaurant Tax; PAD; Contribution
Subjects: A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Diploma Manajemen Pajak
Depositing User: NURDANISA AUDREYAN NURDANISA
Date Deposited: 16 Aug 2024 03:31
Last Modified: 16 Aug 2024 03:31
URI: http://eprint.unipma.ac.id/id/eprint/1604

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