Penulis Utama : Harisa Donny N
Penulis Tambahan : -
NIM / NIP :
Tahun : 2007
Judul : Perbandingan pemungutan dan penerimaan pajak hotel dan restoran kabupaten Boyolali dan Karanganyar periode 2002-2006
Edisi :
Imprint : Surakarta - F. Ekonomi - 2007
Kolasi : xiv, 76 hal.
Sumber : UNS-F. Ekonomi DIII Akuntansi Perpajakan-F.3404089-2007
Subyek : PAJAK DAN PERPAJAKAN
Jenis Dokumen : Laporan Tugas Akhir (D III)
ISSN :
ISBN :
Abstrak : ABSTRAK Regional Tax is one of source of Local Original Income (PAD). Appropriate with region of autonomy, PAD is applied to defray disbursement and management of local government. Hotel and Restaurant Tax is one of is regional tax having enough contribution to PAD. This research's object is hotel and restaurant in Boyolali and Karanganyar. The basic rate rate of Hotel and Restaurant Tax is lO% from turnover which they obtain monthly. Hotel and Restaurant Tax collection in Boyo/ali regency is done by DIPENDA of Boyolali while in Karanganyar is done by DIPENDA of Karanganyar. This research's aim is to know Hotel and Restaurant Tax collection system that happens in Boyolali and Karanganyar regency, the obstruction in collection, and comparison of acceptance of Hotel and Restaurant Tax to PAD in each regency. Rejfering to problem, the research is done by interviewing with DIPENDA, collecting data or documents related to the problem, and comparing the results of research in Boyolali and Karanganyar. Based the research, Hotel and Restaurant Tax collection system in Boyolali and Karanganyar conducted by DIPENDA Boyolali and Karanganyar are inappropriate to local regulation for each regency, because they use applied "Fetch Ball" system that is visiting directly to Tax Payer (WP). The biggest obstruction of the writer comes from Tax Payer (WP) that is lack of awareness to pay tax and don't understand the importance of the tax. The realization of acceptance of Hotel and Restaurant Tax in Boyolalt is fewer than in Karanganyar, that is 1 : 4. It is caused by the amount of Tax Payer and turnover that in accepted in Karanganyar is bigger than in Boyolali. Therefore, it makes the contribution of acceptance Hotel and Restaurant Tax in Karanganyar is bigger than in Boyolalt. The amount of income of Hotels and Restaurant Taxes for Boyolali is Rp 130.434.581,-/year, while Karanganyar is Rp 464. 950.579,-/year.
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Status : Public
Pembimbing : 1. Ibu Nurhayati, SE., Ak
Catatan Umum : 6701/2007
Fakultas : Fak. Ekonomi dan Bisnis