Analisis Deskriptif Kontribusi Pajak Restoran dan Pajak Bumi Bangunan terhadap Pendapatan Pajak Daerah Sidoarjo
Daftar Isi:
- The purpose of this study was to determine the contribution of restaurant taxes and building land taxes to local tax revenues seen from the effectiveness ratio at the Sidoarjo Regency Regional Revenue Service. This research uses qualitative research, descriptive type. The research was conducted at the location of the Regional Revenue Service of Sidoarjo Regency. The technique of determining the informants used in this study is the purposive sampling technique, which is addressed to informants who know the research problem and are involved in the contribution of restaurant taxes and the contribution of building tax to local tax revenues. Data collection techniques through observation, interviews, and documentation studies. The data validity test technique used the data triangulation method. The data analysis technique uses the effectiveness ratio and the contribution ratio. The results of this study indicate that the contribution of restaurant taxes to the results of regional taxes in Sidoarjo Regency can be said to be very less, this is supported by the problems that exist in Sidoarjo Regency, namely from 800 restaurant data registered with the regional revenue office, the only concern is the taxpayer. who have the obligation to pay taxes in large amounts then for the contribution of land and building taxes to the results of regional taxes in Sidoarjo district, it can be said that their contribution is moderate, this is supported by the problems that exist in Sidoarjo Regency, namely the lack of public awareness about the payment of land and building tax payers.