Evaluasi pemungutan pajak hiburan pada panti pijat di kota Surakarta tahun 2005-2007

Oleh :
Muhammad Ridwan - F.3405045 - Fak. Ekonomi dan Bisnis

ABSTRACT The purpose of this research is to know about the collection of entertainment tax especially in massage houses. Researcher wants to deeply understand about the process of massage houses tax collection and measures the success of DIPENDA by collecting tax from massage houses in Surakarta. This research was done by some collecting data methods, such as interview, observation, literature, and documentation method. Based on the result of the research, it showed that achievement of massage houses tax collection in 2005-2007 was under the target, even was decreasing. DIPENDA in this case, have worked optimally. In conclusion, achievement of tax collection in massage houses was under the target and constantly decreasing because some external factors, such us the decrease of massage houses numbers and a decreasing massage houses omset. The writer hopes that DIPENDA search new revenue source by looking for massage houses that does not have NPWPD yet as tax payers to increase the tax revenue. Keyword: tax, massage, omset, DIPENDA.