Skripsi

IMPLEMENTASI KEBIJAKAN ELEKTRONIK TAX (E-TAX)DALAM PEMBAYARAN DAN PELAPORAN TRANSAKSI USAHA PAJAK RESTORAN DI KOTA PALEMBANG

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This study aims to identify the factors that influence the success of the implementation of the Electronic Tax Policy (E-Tax) in Payment and Reporting of Restaurant Tax Business Transactions in Palembang City. The design used is qualitative, with a descriptive research approach, the research is located in Palembang City, with research subjects namely the Palembang City Government (Regional Tax Management Agency), Ilir Barat I District, business actors who are subject to restaurant tax and use electronic tax in payment and reporting business transactions. The data collection process is interviews, observation and documentation. Data analysis techniques using data reduction, data presentation, condensation and verification or drawing conclusions. The results of the study indicate that the factors that influence the success of the Implementation of Electronic Tax Policies in Payment and Reporting of Restaurant Tax Business Transactions in the City of Palembang are found in the variables of George C. Edward III, such as clear and consistent communication that is carried out directly and indirectly, Competent human resources support a positive disposition by emphasizing professionalism and integrity in serving restaurant taxpayers as well as a clear bureaucratic structure to facilitate coordination between employees. The results of this study suggest that the Palembang City Regional Tax Management Agency needs to provide incentives to restaurant taxpayers as a trigger for the enthusiasm to pay taxes on time and also use electronic mail on billing letters and warning letters to streamline existing employees and add vehicles in each sub-district technical implementation unit.

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Detail Information

Series Title

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Call Number

T519722021

Publisher

Indralaya : Jurusan Ilmu Administrasi Publik, Fakultas Ilmu Sosial dan Politik., 2021

Collation

xiii, 89 hlm,: ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

354.807

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Administrasi Perpajakan
Jurusan Ilmu Administrasi Publik

Specific Detail Info

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Statement of Responsibility

MURZ

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