Efektivitas Pengelolaan Pajak Restoran Dalam Peningkatan Penerimaan Pendapatan Daerah Kabupaten Bengkalis

Agustiar, Agustiar (2023) Efektivitas Pengelolaan Pajak Restoran Dalam Peningkatan Penerimaan Pendapatan Daerah Kabupaten Bengkalis. Other thesis, Universitas Islam Riau.

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Abstract

The main objective of this study is the Effectiveness of Restaurant Tax Management in Increasing Local Revenue of Bengkalis Regency. This type of research is descriptive qualitative. The number of research informants is 6 people with the Head of Bapenda as the key informant. Data collection techniques by interviews and data analysis in this study used on-site data analysis techniques developed by Miles Huberman. The results of the study show that the effectiveness of restaurant tax management in increasing local revenue receipts in Bengkalis Regency can be concluded that it is not yet effective, especially on indicators of the target approach and source approach. Compliance of the people of Bengkalis Regency in paying restaurant taxes has not reached the target desired by the Regional Revenue Agency, the Government in this case has made efforts to create convenience for taxpayers in paying restaurant taxes by using a system that is quite easy for taxpayers, the system used in collecting restaurant taxes namely the Self Assessment System where taxpayers are entrusted with registering themselves as taxpayers, calculating taxpayers owed, depositing taxes owed and reporting taxes that have been paid or distributing them to local governments through the Regional Revenue Agency.

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