Zain, Rifky Maulana (2018) Analisis Efektivitas, Efisiensi Dan Strategi Penetapan Potensi Penerimaan Pajak Hotel Dan Pajak Restoran Atas Pendapatan Asli Daerah Kabupaten Sumenep (Studi Pada Badan Pendapatan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Sumenep). Sarjana thesis, Universitas Brawijaya.
Abstract
Jenis penelitian ini merupakan penelitian kualitatif deskriptif dengan tujuan untuk mengetahui efektivitas, efisiensi dan strategi penetapan potensi penerimaan pajak hotel dan pajak restoran atas pendapatan asli daerah di Kabupaten Sumenep. Penelitian dilakukan di kantor Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah (BPPKAD) Kabupaten Sumenep. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah teknik wawancara, dokumentasi, dan pengamatan. Hasil penelitian menunjukkan bahwa BPPKAD Kabupaten Sumenep telah mengimplementasikan pemungutan pajak hotel dan pajak restoran melalui kebijakan Peraturan Bupati Sumenep Nomor 1 Tahun 2012 dengan tingkat efektif sebesar 175,15% dan tingkat efisien sebesar 124,66%. Selain itu dalam pelaksanaannya masih banyak wajib pajak yang belum sadar untuk melakukan kewajiban perpajakan sehingga sering melakukan penghindaran pajak. Diperlukan kerjasama dari berbagai pihak dalam mensosialisasikan pajak hotel dan pajak restoran untuk meningkatkan penerimaan PAD.
English Abstract
The objective of this descriptive qualitative research is to measure the effectiveness, efficiency and strategy for determining the potential reception of hotel and restaurant taxes on regional original revenue Sumenep District. This study was conducted at the Financial and Asset Management Revenue Agency in the Sumenep District. The data of this study were obtained from in-depth interviews, documentary evidence and observation. The results of the research showed that BPPKAD of the Sumenep District has collected hotel and restaurant taxes through regulation number 1 of 2012 175,15% effectively and 124,66% efficiently. In addition, in the implementation there are still many taxpayers who have not been aware of carrying out tax obligations so that they often carry out tax avoidance. Cooperation from various parties is needed participate in disseminating hotel and restaurant taxes to increase revanue regional original revenue
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/.2018/739/051901398 |
| Uncontrolled Keywords: | Efektivitas, Efisiensi, Pajak Hotel, Pajak Restoran, Effectiveness, Efficiency, Hotel Tax, Restaurant Tax |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.27 Other taxes > 336.278 Taxes on products, services, industries > 336.278 910 46 Taxes on products, services, industries (Facilities for travelers) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 02 Apr 2019 02:06 |
| Last Modified: | 21 Oct 2021 00:19 |
| URI: | http://repository.ub.ac.id/id/eprint/164747 |
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