ANALISIS KONTRIBUSI PAJAK RESTORAN ATAS USAHA KATERING TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN MAGETAN

Nurdanisa Audreyan, Anggita Langgeng Wijaya, Erma Wulan Sari

Abstract


Restaurant tax in the catering sector is a type of regional tax that has the potential to increase local revenue (PAD). This research aims to find out how much restaurant tax contributes to catering businesses to the local revenue (PAD) of Magetan Regency. This research uses a qualitative descriptive research method with a case study approach. Data collection techniques include observation, interviews and documentation to obtain primary and secondary data. This research was conducted at BPKPD Magetan Regency. The results of the research show that: (1) The level of restaurant tax contribution in the catering sector per year only contributes an average of 1.47% and is still classified as undercontributing. (2) The obstacle that arises is the lack of awareness of taxpayers in paying their taxes, and there are still many taxpayers who manipulate reported income with the actual income they receive. (3) Efforts that can be made are visiting every restaurant entrepreneur to check their income every month, and confirming the sanctions given to taxpayers who violate it.
Keywords: Restaurant Tax, PAD, Contribution


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References


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