Penulis Utama : Dra. Sri Yuliani,
Penulis Tambahan : 1. Faizatul Ansoriyah, S.Sos., M.Si
2. Prof. Dr. Ismi Dwi Astuti Nurhaeni
NIM / NIP : 196307301990032002
Tahun : 2016
Judul : The Development of Online-Based Hotel and Restaurant Taax: Advantanger and Constraints in the Case of Pekalongan City
Edisi :
Imprint : Surakarta - Faculty of Social and Political Sciences Universitas Sebelas Maret - 2016
Kolasi : 1, 280 hlm
Sumber : Proceeding 3rd International Conference On Social and Political Sciences: The Impacts of Information
Jenis Dokumen : Artikel Prosiding
ISBN : 978-602-61087-0-8
Abstrak :

In the attempt of improving the quality of service to hotel and restaurant taxpayers and to avoid the leakage of local tax income, Pekalongan City Government thourgh DPPKAD or Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah (Local Income, Financial, and Asset Management Service) intended to apply hotel and restaurant taax using online system. This research aimed to identify problems and constraints in applying online-based hotel and restaurant tax and rcommendation to such the problem. This study was a descitive qualitativ, ith the informants slected using purposive sampling technique consisting of DPPKAD officers, hotel, inn, and restauran owners, and bank as the service provider. Data analysis was carried out using interactive model encompassing three components: data reduction, data display, and conclusion drawing. the result of research identified the advantanger of online-based hotel and restaurant tax namley: reducing of potential fraud; organizes the taxing data well and systematically; and reducing administrative works in the recording of Surat Pemberitahuan Tahunan (annual Notification Letter). However, in addition to these advantanges, DPPKAD of Pekalongan City encountered some constraints. They were 1) taxpayer's low awareness: many taxpayers were not willing to calculate their own tax and had the DPPKAD to specify the tax amount; many restaurant owners were not willing to use cash register because they were afraid that it would increase their product's selling price; online tax system was predicted would harm the privacy taxpayers' financial data; 2) the preparation of insfrastructure is inhibited because the taxpayers have not been willing to connect the cashier machine direcly to the partner's bank system, 3) DPPKAD had not had human resource with the competency of examining the local tax

keyword: hotel and restaurant tax, online

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Fakultas : Fak. ISIP