Mekanisme Perhitungan Pemungutan dan Lapor Pajak Restoran di Unit Pelayanan Pemungutan Pajak Daerah Kecamatan Makasar Jakarta Timur

Goran, Maria Findriana Surat S (2024) Mekanisme Perhitungan Pemungutan dan Lapor Pajak Restoran di Unit Pelayanan Pemungutan Pajak Daerah Kecamatan Makasar Jakarta Timur. D3 thesis, Universitas Kristen Indonesia.

	Text (Hal_Judul_Daftar_Isi_Daftar_Tabel_Abstrak) HalJudulDaftarIsiDaftarTabelAbstrak.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (BAB_I) Bab I.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (261kB)
	Text (BAB_II) Bab II.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (BAB_III) Bab III.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (606kB)
	Text (BAB_IV) Bab IV.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (424kB)
	Text (BAB_V) Bab V.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (208kB)
	Text (Daftar_Pustaka) Daftar Pustaka.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (498kB)
	Text (Lampiran) Lampiran.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)

Abstract

Kecamatan Makasar memiliki potensi dari segi industri makanannya. Ada beragam masakan yang tersedia bagi wisatawan berkat menjamurnya restoran yang menyajikan hidangan internasional dan regional. Karena peluang ini, Pemerintah Kecamatan Makasar berharap bisa meningkatkan Pendapatan Asli Daerahnya (PAD). Ada pajak atas layanan yang disediakan restoran. Masyarakat dan pihak-pihak terkait wajib mematuhi peraturan perundang-undangan yang jelas dan tegas yang mengatur pemungutan pajak dari restoran. Wajib Pajak melakukan penghitungan, pelaporan, dan penghitungan sendiri sebagai bagian dari sistem self-assessment sistem pemungutan. Sistem penentuan, pengumpulan, dan pelaporan pajak restoran menjadi fokus penelitian. Wawancara dan dokumentasi merupakan cara pengumpulan data yang digunakan dan termasuk dalam kategori data kualitatif. Penelitian terhadap UPPPD Kecamatan Makasar menghasilkan kesimpulan bahwa mereka telah menerapkan sistem penghitungan, pemungutan, dan pelaporan pajak restoran sesuai dengan peraturan perundang-undangan perpajakan terkait. Kata Kunci: Pajak restoran, Mekanisme perhitungan, pemungutan dan lapor pajak. / Makasar District might get some of its money from the food industry. There is a wide variety of cuisines available to tourists thanks to the proliferation of restaurants serving both international and regional delicacies. Because of this chance, the Makasar Sub-district Government hopes to raise more (PAD) for the area. There is a tax on the services that eateries provide. The public and connected parties are obligated to adhere to the clear and robust legislation that govern the collection of taxes from restaurants. Taxpayers do their own calculations, reports, and calculations as part of the collecting system's self-assessment system. A system for determining, collecting, and reporting restaurant tax was the focus of the study. Interviews and documentation are the means of data collecting used, which falls under the category of qualitative data. Research on the Makasar District UPPPD has led to the conclusion that they have implemented a system to calculate, collect, and report restaurant tax in compliance with relevant tax legislation. Keywords: Restaurant tax, Mechanism of calculation, collection and reporting of taxes

Actions (login required)

View Item