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PROSEDUR PEMBAYARAN PAJAK RESTORAN MELALUI APLIKASI TANJAK (TERMINAL LAYANAN PAJAK) PADA BADAN PENDAPATAN DAERAH KOTA PALEMBANG

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Restaurant tax is one of the important sources of Regional Original Revenue (PAD) that supports regional development. To improve service effectiveness, the Regional Revenue Agency (BAPENDA) of Palembang City has introduced the TANJAK (Tax Service Terminal) application as a digital tax payment facility. This final report aims to evaluate the procedure for paying restaurant tax through the TANJAK application and assess its compliance with applicable regional tax regulations. The results show that the restaurant tax payment procedure through the TANJAK application has been implemented systematically, effectively, and in accordance with the principles of digital-based tax administration. This system also supports the implementation of the self-assessment system, making it easier for taxpayers to fulfill their tax obligations. However, there are still several obstacles, such as network limitations and users’ lack of understanding. Therefore, improvements in the system and increased socialization are needed to optimize the implementation of tax payments. Keywords: Restaurant Tax, TANJAK Application, Payment Procedure, BAPENDA Palembang City.

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Detail Information

Series Title

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Call Number

T2015432026

Publisher

Palembang : Prodi Diploma III Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xix, 101 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

336.207

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Pajak restoran
Prodi Diploma III Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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