Kontribusi Penerimaan Pajak Restoran Terhadap Pendapatan Asli Daerah Kabupaten Karanganyar Tahun 2008-2011

Oleh :
Maya Puspitasari - F3409045 - Fak. Ekonomi dan Bisnis

Tax is one of income resources which is very important in a kind of way for local government to finance the development of their area. It is also a way for the local autonomy. Pajak Restoran is one of local taxes which is quite potential to raise Pendapatan Asli Daerah. The purpose of this research is to know the rate of contributions from pajak restoran given to the local government and also Pendapatan Asli Daerah in Kabupaten Karanganyar from 2008 until 2011. From this research in Dinas Pendapatan Pengelolaan Keuangan dan Aset Daerah Kabupaten Karanganyar, I conclude that pajak restoran give an average contribution is as big as 1,46 % to the local taxes and for Pendapatan Asli Daerah is as big as 0,48 %. The conclution of this research is that the rate given by pajak restoran to Pendapatan Asli Daerah Kabupaten Karanganyar is still low. In taking the restaurant rate, Dinas Pendapatan Pengelolaan Keuangan dan Aset Daerah Kabupaten Karanganyar still face some problems. Therefore it is needed some ways to overcome those problems so that the local government can raise the income from restaurant taxes sector.