Analisis Pengaruh Dan Potensi Pajak Katering Terhadap Pajak Restoran Kabupaten Boyolali (Tahun 2013-2015)

F, Cornelia Agatha (2016) Analisis Pengaruh Dan Potensi Pajak Katering Terhadap Pajak Restoran Kabupaten Boyolali (Tahun 2013-2015). Other thesis, Universitas Sebelas Maret.

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    Abstract

    This study aims to analyze the influence and potential of catering services tax on the increase in the restaurant tax in Boyolali. The author uses the technique of data collection, data sources, and discussion techniques. The data source is primary and secondary data by using descriptive discussion by analyzing the causes of catering services tax could be one local taxes, explain the effect of the tax catering services in increasing tax revenues from restaurants, analyze the potential of catering services tax in increasing tax revenue, and examine the effectiveness of tax collection system in catering services in Boyolali. The result of this study are indicate that the catering services tax have considerable influence in helping to increase restaurant’s tax revenue although the catering services tax enacted since 2013. Even though the amount of realized income is quite good but is still lower than the real potential can be achieved. On the bright side , the effectiveness of the tax collection in catering services considered to be quite effective . Based on the study result, the author can suggest to DPPKAD Boyolali to further optimize the potential exploration of catering services tax that should still be dug and conduct surveys to collect data of New Taxpayers who have not registered.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    H Social Sciences > HC Economic History and Conditions
    H Social Sciences > HG Finance
    Divisions: Fakultas Ekonomi > D3 - Akuntansi Perpajakan
    Depositing User: Mujahid Zenul
    Date Deposited: 12 Nov 2016 12:17
    Last Modified: 12 Nov 2016 12:17
    URI: https://eprints.uns.ac.id/id/eprint/28557

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