EVALUASI DAMPAK POPULASI PKL KAITANNYA DENGAN REALISASI PENERIMAAN PAJAK RESTORAN DI KOTA SURAKARTA

FAUZIA BAYATI, ANNISA (2011) EVALUASI DAMPAK POPULASI PKL KAITANNYA DENGAN REALISASI PENERIMAAN PAJAK RESTORAN DI KOTA SURAKARTA. Other thesis, Universitas Sebelas Maret.

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    Abstract

    Restaurant Tax is all services which is provided by restaurant with taxes payment. One of Restaurant Tax object’s is a cadger (PKL). Cadger define as a seller which use cart as a media for selling. The purpose of research is to find a factor which trig inconsistant cadger and the effect of Restaurant Tax admission in surakarta. The method which used in this context is descriptive that is to find the fact with right interpretation. Descriptive method is more applicated appropriate to the situation and condition in surakarta which the sampling data technique include an observation, interview, documentation, and literature study. The final conclution in this research is inconsistant cadger population being one of Restaurant Tax acceptant factors which from the trigger to the territory and increase or decrease certain years because could not achieve target which appointed by government. Besides that there is also a resistance in tax collecting such as a cadger is less of awareness because not yet be aware the advantage of tax paying. Suggestion and recommendation which is done by writer is to socialize Restaurant Tax by Unit Pelaksana Teknis Dinas (UPTD) Surakarta to cadger need to be improved. Controling and managing cadger need to be disscused well by the Surakarta City Government.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > D3 - Akuntansi Perpajakan
    Depositing User: Vignasari Kokasih
    Date Deposited: 26 Aug 2013 14:53
    Last Modified: 26 Aug 2013 15:01
    URI: https://eprints.uns.ac.id/id/eprint/10687

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