DaniaVita, Egy Giania (2021) ANALISIS TINGKAT EFEKTIVITAS DAN KONTRIBUSI SISTEM PAJAK RESTORAN ONLINE TERHADAP PENDAPATAN ASLI DAERAH DI PROVINSI DKI JAKARTA TAHUN 2016 - 2020. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui Mekanisme Pelaksanaan, Tingkat Efektivitas dan Kontribusi serta Hambatan dalam Pelaksanaan Pajak Restoran melalui Online Sistem Pajak Daerah Provinsi DKI Jakarta. Penelitian ini menggunakan strategi penelitian deskriptif dengan pendekatan kualitatif. Peneliti menggunakan strategi deskriptif dikarenakan peneliti ingin menganalisis serta menjelaskan pelaksanaan Online System Pajak Daerah yang ada pada Provinsi DKI Jakarta. Populasi yang terdapat dalam penelitian ini yaitu wajib pajak restoran yang membayar dan yang terdaftar di DKI Jakarta. Sampel yang diambil peneliti adalah data penerimaan pajak restoran pada Badan Pendapatan Daerah Provinsi DKI Jakarta tahun 2016-2020. Data Penelitian yang digunakan dalam penelitian ini adalah Data Primer dan Data Sekunder. Data Primer adalah sumber data yang diperoleh secara langsung dari sumber asli atau pihak pertama yaitu Badan Pendapatan Daerah. Data sekunder merupakan sumber data yang diperoleh peneliti secara tidak langsung melalui media perantara Berdasarkan hasil penelitian yang dilakukan peneliti dapat disimpulkan bahwa 1.) Pelaksanaan Penerimaan Pajak Restoran melalui Online Sistem sudah diterapkan sesuai Peraturan Daerah yang berlaku 2.) Tingkat Efektivitas Penerimaan Pajak Restoran melalui Online Sistem memiliki rata-rata 102,26% dengan kriteria sangat efektif serta memiki Tingkat Kontribusi sebesar 10,8% dengan kriteria kurang 3.) Hambatan-hambatan yang ada dapat diatasi dengan meningkatkan peran Pemerintah Daerah dalam Sosialisasi dan meningkatkan kesadaran wajib pajak dalam pembayaran dan pelaporan. This study aims to determine the Implementation Mechanism, Level of Effectiveness and Contribution as well as Obstacles in the Implementation of Restaurant Tax through the Online Tax System of DKI Jakarta. This study uses a descriptive research strategy with a qualitative approach. The researcher uses a descriptive strategy because the researcher wants to analyze and explain the implementation of the Local Tax Online System in DKI Jakarta. The samples taken for this study are taxpayers who pay and are registered in DKI Jakarta. The samples taken by the researcher were collected from restaurant tax revenue data of the DKI Jakarta Revenue Department from 2016-2020. The research data used in this study are primary data and secondary data. Primary Data is a source of data obtained directly from the source of the first party, namely the Regional Revenue Department. Secondary data is a source of data obtained by researchers indirectly through intermediary media. Based on te research conducted by researchers, the results represent that: 1.) The implementation of Restaurant Tax Revenue through the Online System has been carried out according to the applicable Regional Regulations. 2.) The Effectiveness of Restaurant Tax Revenue through the Online System has an average of 102.26% with very effective criteria and has a Contribution Level of 10.8% with fewer criteria. 3.) Existing issues can be overcome by increasing the role of local governments in socialization and increasing awareness of taxpayers in payment and reporting.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Efektivitas, Kontribusi, Online Sistem, Pendapatan Asli Daerah | ||||||||
| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs Egy Giania Daniavita | ||||||||
| Date Deposited: | 30 Dec 2021 15:21 | ||||||||
| Last Modified: | 30 Dec 2021 15:21 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/6503 |
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