Skripsi

ANALISIS EFEKTIVITAS PENERIMAAN PAJAK RESTORAN MELALUI PENGGUNAAN TAPPING BOX DI KABUPATEN MUSI BANYUASIN

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This study aims to find out the procedure for restaurant tax revenue before and after the use of the tapping box tool, analyze the level of effectiveness and contribution of restaurant tax revenue to regional tax revenue, and find out what efforts are made in optimizing restaurant tax revenue. This research is a quantitative descriptive research using data types and sources, namely secondary data and primary data with data collection techniques in the form of interview results and documentation. The results of this study show that the restaurant tax collection procedure after the use of the tapping box tool becomes more transparent. Before the use of tapping box tools in 2018-2020 it was classified as less effective with an average value of 65.38% and after the use of tapping box tools in 2021-2023 it was classified as very effective with an average value of 112.85%. The average contribution of restaurant tax revenue to regional tax revenue in 2018-2023 of 16.91% is considered lacking. The increase in the effectiveness of restaurant tax revenue concluded that several efforts such as conducting supervision and inspection, collection, and sanctioning carried out by Badan Pengelola Pajak dan Retribusi Daerah Kabupaten Musi Banyuasin is considered to have an effect on restaurant tax revenue.

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Availability

Detail Information

Series Title

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Call Number

T1567372024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi., 2024

Collation

xiv, 165 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

352.440 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

Pajak restoran
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

KA

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