Delva Agustina, NIM.222017172 (2021) ANALISIS POTENSI PAJAK RESTORAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN PAJAK DAERAH PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KABUPATEN MUSI RAWAS. Skripsi thesis, Universitas Muhammadiyah Palembang.

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Abstract

Delva Agustina/222017172/2021/ Analysis of the Potential of Restaurant Tax and Its Contribution to Regional Tax Revenue at the Regional Tax and Levy Management Agency of Musi Rawas Regency. The formulation of the problem in this study is 1) how is the potential of restaurant tax in Musi Rawas Regency and 2) how is the contribution of restaurant tax to restaurant tax revenue to local tax revenue in Musi Rawas Regency. This study uses a descriptive type of research. The research was conducted at the Regional Tax and Levy Management Agency of Musi Rawas Regency. The research variables are the restaurant tax potential and the restaurant tax contribution. The data used are primary and secondary. Data collection techniques using interviews, observation, and documentation. The data analysis used is qualitative. The results of this study indicate that the level of restaurant tax revenue in Musi Rawas Regency is in the less than optimal category. Determination of potential using a sample where the amount of potential restaurant tax revenue is more significant than restaurant tax revenues that have been received by the Regional Tax and Retribution Management Agency of Musi Rawas Regency and the contribution of restaurant taxes to local tax revenues shows that the restaurant tax of Musi Rawas Regency has continuously decreased. The contributions made from 2018-2020 were 6.69%, 6.26%, and 2.47%. The average contribution given is 5.14%, with very poor criteria. Keywords: Potential, Contribution, Restaurant Tax, Local Tax

Item Type:	Thesis (Skripsi)
Additional Information:	Pembimbing: 1. Aprianto, S.E.,M.Si 2. Anggrelia Afrida, S.E.,M.Si
Uncontrolled Keywords:	Potential, Contribution, Restaurant Tax, Local Tax
Subjects:	Akuntansi > akuntansi pajak
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi (S1)
Depositing User:	Mahasiswa Feb
Date Deposited:	16 Sep 2021 03:26
Last Modified:	16 Sep 2021 03:26
URI:	http://repository.um-palembang.ac.id/id/eprint/18141

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