Evaluasi Efektivitas Penerimaan Pajak Restoran Kota Surakarta Tahun 2009-2011

Oleh :
Ikhwan Lukmana Hariyawan - F3309060 - Fak. Ekonomi dan Bisnis

The purpose of this study was to determine the magnitude of the effectiveness of the growth rate and effectiveness of the restaurant tax, the obstacles encountered and the efforts undertaken by the Dinas Pendapatan Daerah (DIPENDA) Surakarta in restaurant tax collections. The method used in this final assignment is comparing between theory anddata from the Local Government Income (DIPENDA) of Surakarta city. Data collection method by using literary study obtained from the research location and by interviewing a staff of the Local Government Income (DIPENDA) of Surakarta city. The result of the research shows that the percentage of the growth restaurant tax revenue realization increase every year and always exceed the target that is fixed. There are many infringements done by tax payers in order to minimize the debited restaurant tax payment. Less of officer in charge and less of socialization about restaurant tax are some obstructions too that is found in order to collect the restaurant tax. The conclusions of this research are the average of the growth restaurant tax revenue realization per year from year 2009-20011 is ± 117,73 %. The average of the effectiveness restaurant tax revenue realization per year from year 2009-2011 is ± 104,07%.The Local Government Income (DIPENDA) of Surakarta city still try to increasing local income especially from the restaurant tax and decrease the obstructions which is found in order to collect the restaurant tax. Based on the result of this research, the writer suggest the Local Government Income (DIPENDA) of Surakarta city to dig the restaurant tax potency by giving maximum service and repairing the system which is used to increase the number of local genuine income restaurant tax of Surakarta city. Keywords: RESTAURANT TAX, Growth and Effectiveness