ANALISIS KONTRIBUSI PAJAK RESTORAN DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) (Studi Kasus Pada Badan Pengelola Keuangan Daerah Kota Sukabumi )
Daftar Isi:
- Ujang Guruh Muhamad Ramdani (1630611125) Muhammadiyah University Sukabumi. Analysis of Restaurant Tax Contribution In Creasing Local Revenue (PAD) in Sukabumi. This study aim,s to see and analyze the contribution of rwstaurant taxes in increasing Local Original Income (PAD) in Sukabumi City. The method use is a qualitative method with a descriptive approach. Data collection techniques used were interviews,, documentation and literature. The data analysis technique used are: 1) Data Collection, 2) Data Reduction, 3) Data Presentation, 4) Drawing Conclution and Verification. The results of this study indicate the level of restaurant tax revenue in the last 5 years continues to experience an increase. The restaurant tax contribution to regional tax revenue had decreased in 2016, but in subsequent years managed to rise again. This can happen because it is caused by the lack of level of public awareness in paying taxes and the difficulty of tax payment facilities. Because of this, the Sukabumi city government finally issued an innovative public service that made it easier for the public to report and pay taxes and conduct regular tax counseling to the public in order to increase the level of public awarenes in paying taxes.