Efisiensi dan Efektivitas Pemungutan Pajak Restoran dan Kontribusinya pada Pendapatan Asli Daerah Kabupaten Klaten Periode 2007–2010

Oleh :
Muhammad Wahyu Prakoso - E1107007 -

This final assignment aims to know whether tax collection on restaurant in DPPKAD Regency of Klaten has been efficiently and effectively conducted and to know the contribution on Regional Real Income. The writing of this Final Assignment used four methods. The first is research design method, the second is research object method, the third is data source method and the fourth is data collection method. The results from this final assignment are the efficiency level of restaurant tax collection year of 2007-2010 is very efficient with the average of 12.94%, effectiveness level had been good with the average of 100.32%, contribution level on Regional Real Income was improved with the average of 1.24%. Recommendation was given by the author to DPPKAD Regency of Klaten, the first is to hold illumination to tax payer continually. The second is to provide explicit sanction to tax payers who are fraudulent. The third is adding the amount of tax collector is the other recommendation. The fourth is tax collector must hold re-registration on amount of restaurant in Regency of Klaten. The fifth recommendation is give reward to high performer tax collector. Keyword : Efficiently, Effectively, Contribution, DPPKAD