Kontribusi pendapatan sektor kantin terhadap realisasi pajak restoran di kota Surakarta

Prasetyo, Okto Bayu

× The objective of research is to obtain the evidence of canteen sector’s contribution to the restaurant tax income in Surakarta City that can be found out from the canteen sector revenue growth level, the obstacles found as well as the attempts taken in Income, Financial and Asset Management Service (DPPKA) of Surakarta City in collecting the restaurant tax, particularly the canteen sector. The method used in this final project writing was to compare the theory to the data obtained from the Financial and Asset Management Service (DPPKA) of Surakarta City. The techniques of collecting data used were library study on document obtained from the location of research and interview with the officers of Financial and Asset Management Service (DPPKA) of Surakarta City. The result of research showed that the percentage growth of canteen sector’s revenue realization increased from 2009 to 2010 and decreased in 2011. There were many intentionally violation committed by the taxpayers in the attempt of minimize the outstanding restaurant tax. The limited number of field officers and the lack of socialization about the restaurant tax were also the obstacles found in collecting the restaurant tax. The conclusion of research was that the mean ratio of canteen sector’s revenue contribution to restaurant tax during 2009-2011 was 0.38%. Based on the result of research, the writers recommended the Financial and Asset Management Service (DPPKA) of Surakarta City to make socialization constantly about the restaurant tax and to give maximum service as well as to improve the system used in order to maximize the restaurant tax income of Surakarta city.

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Penulis Utama	:	Okto Bayu Prasetyo
Penulis Tambahan	:	-
NIM / NIP	:	F3409050
Tahun	:	2012
Judul	:	Kontribusi pendapatan sektor kantin terhadap realisasi pajak restoran di kota Surakarta
Edisi	:
Imprint	:	Surakarta - F. Ekonomi - 2012
Program Studi	:	D-3 Perpajakan
Kolasi	:
Sumber	:	UNS-F. Ekonomi Prog. Diploma III Perpajakan-F.3409050-2012
Kata Kunci	:
Jenis Dokumen	:	Laporan Tugas Akhir (D III)
ISSN	:
ISBN	:
Link DOI / Jurnal	:	-
Status	:	Public
Pembimbing	:	1. Arum Kusumaningdyah Adiati,S.E.,M.M.,Ak.
Penguji	:
Catatan Umum	:
Fakultas	:	Fak. Ekonomi dan Bisnis

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