Prosedur Pemungutan Pajak Restoran UPPPD Kecamatan Menteng DKI Jakarta

Silaban, Fretiya Verasty (2023) Prosedur Pemungutan Pajak Restoran UPPPD Kecamatan Menteng DKI Jakarta. D3 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini dilakukan di UPPPD Kecamatan Menteng, Tujuan penelitian ini adalah untuk mengetahui Tata Cara Pemungutan Pajak Restoran Pada Unit Pelayanan Pemungutan Pajak Daerah.Berdasarkan Penelitian Tersebut dapat disimpulkan bahwa : Tata cara Pemungutan Pajak Restoran ini adalah berdasarkan Prosedur yang diatur dalam Perda Nomor 1 Tahun 2011 yaitu Pemungutan Pajak tidak dapat diborongkan kepada pihak ketiga, artinya wajib pajak menyetor sendiri pajaknya ke dinas pendapatan daerah, Pajak dipungut berdasarkan surat ketetapan Pajak Daerah (SKPD) Dan standar prosedur pemungutannya , penerimaannya adalah Pihak Dipenda melakukan Pendataan dan Pendaftaran wajib pajak, Penetapan Pajak, Pembukuan dan pelaporan, dan Penyetoran penagihan. Kata Kunci :Prosedur penerimaan pajak Restoran, Pajak Daerah, Kontribusi. / This research was conducted at the UPPPD Menteng District. The purpose of this research was to find out the Procedures for Collection of Restaurant Tax at the Regional Tax Collection Service Unit. i.e. Tax collection cannot be outsourced to third parties, meaning that taxpayers deposit their own taxes to the regional revenue service, Taxes are collected based on Regional Tax Assessment Letters (SKPD) and the standard procedure for collection, acceptance is that the Local Penalty Party collects data and registers taxpayers, determines taxes, Bookkeeping and reporting, and Billing deposit. Keywords :Processdur of Restaurant tax revenue, Local Tax, Contribution

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