STUDI FENOMENOLOGI PAJAK RESTORAN (Studi Kasus Pemerintah Kota Tangerang)

DAMAYANTI, OLIFFIYA (2023) STUDI FENOMENOLOGI PAJAK RESTORAN (Studi Kasus Pemerintah Kota Tangerang). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study is to determine the magnitude of the restaurant tax potential and how the system of implementing Tangerang City restaurant tax collection and to analyze the strategy undertaken by the Tangerang City Government in increasing Local Own Revenue. This research is a qualitative descriptive study with a triangulation collection technique, namely a data collection technique that combines several data collection techniques and existing data sources. The results of this study indicate that the potential for restaurant tax revenue for the City of Tangerang in 2022 is Rp Rp 186.342.895.200,- and has been well optimized to increase revenue for the City of Tangerang. The Tangerang City restaurant tax collection system is a self-assessment system and is carried out online. The strategy undertaken by the Tangerang City Government in increasing Regional Original Income through restaurant taxes is installing a Tapping Box tool, routinely maintaining the local tax system, and conducting socialization of the new regional regulations through the mass media. Keywords: Restaurant Tax, Potential, Tax Collection System, Tangerang City Tujuan dari penelitian ini adalah untuk mengetahui besarnya potensi pajak restoran dan bagaimana sistem pelaksanaan pemungutan pajak restoran Kota Tangerang serta menganalisis strategi yang dilakukan Pemerintah Kota Tangerang dalam meningkatkan Pendapatan Asli Daerah. Penelitian ini merupakan penelitian deskriptif kualitatif dengan teknik pengumpulan trianggulasi yaitu teknik pengumpulan data yang bersifat menggabungkan beberapa teknik pengumpulan data dan sumber data yang telah ada. Hasil dari penelitian ini menunjukkan bahwa potensi penerimaan pajak restoran Kota Tangerang tahun 2022 sebesar Rp 186.342.895.200,- dan telah dioptimalkan dengan baik untuk meningkatkan pendapatan Kota Tangerang. Sistem pemungutan pajak restoran Kota Tangerang adalah self assesment system dan dilakukan secara online. Strategi yang dilakukan oleh Pemerintah Kota Tangerang dalam meningkatkan Pendapatan Asli Daerah melalui pajak restoran adalah pemasangan alat Tapping Box, rutin melakukan pemeliharaan sistem pajak daerah, serta melakukan sosialisasi terhadap Peraturan daerah yang baru melalui media massa. Kata Kunci : Pajak Restoran, Potensi, Sistem Pemungutan Pajak, Kota Tangerang

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 188
Call Number: SE/32/23/161
NIM/NIDN Creators: 43219010070
Uncontrolled Keywords: Pajak Restoran, Potensi, Sistem Pemungutan Pajak, Kota Tangerang
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 140 Systems Doctrines/Sistem Doktrin > 142 Critical Philosophy/Filsafat Kritis > 142.7 Phenomenology/Fenomenologi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 08 Nov 2023 08:53
Last Modified: 08 Nov 2023 08:53
URI: http://repository.mercubuana.ac.id/id/eprint/83424

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