PENGELOLAAN PENERIMAAN PAJAK RESTORAN DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DI BADAN PENGELOLA PAJAK DAERAH KABUPATEN OGAN KOMERING ILIR TAHUN 2016
Daftar Isi:
- Restaurant tax is one of the source of Original Income in Ogan Komering Ilir District. The growth rate of facilities and infrastructure of a region can be better, if its supported by a good source income and management. This study aims to describe the Aianagement of Restaurant Tax Acceptance in Increasing Original Revenue in Regional Tax Management Agency of Ogan Komering Ilir District in 2016. This research used qualitative descriptive research. Sources of data obtained in this study are divided into two, namely: primary data in the form of documentation, interviews, and observation; secondary data obtained from supported books, documents, reports and other relevant sources. The theory used in this research is the financial management proposed by Rahardjo Adisasmita consists of planning, implementation, and supervision. This research involves the local government agency of Ogan Komering Ilir District which is the Regional Tax Management Board of Ogan Komering Ilir District. Based on the results of this study indicate that the Management of Restaurant Tax Acceptance in Increasing Local Revenue in Regional Tax Management Agency of Ogan Komering Ilir District in 2016 has not fully run well, seen still many Object Tax Restaurant that has not been recorded and taxed and supported from the Report of Evaluation Result BP.KP No. LHE-253 I PW07 I 3/2017 stating that the tax revenue restaurant in Ogan Komering Ilir District in 2016 is not optimal. The results of this study provide advice to the Regional Tax Management Agency of Ogan Komering Ilir District to re-inventory of restaurant tax object; make Regional Regulation concerning sanction of restaurant tax, make SOP of bookkeeping inspection and restaurant tax collection mechanism and coordinate with the District Licensing and Investment Board Ogan Komering Ilir against the number of restaurant tax object.