Potensi penerimaan pajak restoran di Kecamatan Jaten

Oleh :
Bayu Sasuryo - F3404011 - Fak. Ekonomi dan Bisnis

ABSTRACT The restaurant tax is one of Region Net Income. Restaurant tax is a tax due to restaurant services. The tax sector is one of the most important resources to earn the regional development. The more effective restaurant tax collecting, the larger restaurant tax to the regional tax income. The restaurant tax gives a big contribution to the regional net income. That is because there are lots of restaurant stand in Jaten sub district. Subject of this research is to measure the potencies of the restaurant tax income in Jaten sub district due to regional net income in Karanganyar regency, what is the restriction in task collection in tax payer restaurant, what has been done by fiscus to overcome the restriction faced in restaurant tax collection. Result of this research showed that misappropriate between restaurant tax potential with realization is because of there is a bargaining process between the tax obligatory and the tax fiscus about the mount of tax they have to pay. If the tax obligator pay tax according to the mount they have to pay, then the Regional Income Official of Karanganyar Regency income would appropriate to the potentials they have. The effort done by the regional government to maximize the restaurant tax income that is the ‘Dipenda’ have to hold a elucidations to the restaurant holder about the tax they have to pay to improve their awareness on paying restaurant tax One of the restriction faced by regional government to maximize the restaurant tax is that the tax obligator often to postpone their payment that makes a lot of tax arrears. Based on the invention obtained, it is suggested to determine a hard punishment to tax obligatory that haven’t pay their obligation. And to held elucidations to the restaurant holder about the tax they have to pay to improve their awareness on paying restaurant tax.