Analisis Pajak Restoran Sektor Katering Kabupaten Boyolali Pada Tahun 2013-2015

Fajariyani, Arsita (2016) Analisis Pajak Restoran Sektor Katering Kabupaten Boyolali Pada Tahun 2013-2015. Other thesis, Universitas Sebelas Maret.

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Abstract

ABSTRACT ANALYSIS OF CATERING SECTOR’S RESTAURANT TAX IN BOYOLALI REGENCY DURING 2013-2015 ARSITA FAJARIYANI NIM F3413011 This research aims to find out the mechanism of collecting catering sector restaurant taxing to the realization of local tax revenue during 2013-2015 specifically restaurant tax and the constraints encountered when establishing catering to be new tax sector. Catering sector in Boyolali Regency is one of tax objects in 2013. The writer conducts a research using interview method with the Head of Collection Division in DPPKAD of Boyolali Regency and catering-specific some taxpayers. Considering the result of interview with catering taxpayers cooperating with Local Apparatus Work Unit it can found that they are imposed with 10% tariff for local tax and 2% for central tax. Meanwhile, Non Local Apparatus Work unit is imposed with 10% regardless the monthly sale volume. Based on the analysis conducted by the writer, it can be concluded that catering sector affects significantly the actual local tax revenue (realization), particularly restaurant tax. It can be seen from the realization of restaurant tax revenue during 2013-2015. Keywords: Restaurant Tax, Catering Sector, Mechanism of Collecting Catering-Sector Tax

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