Permana, Wahyudi Putra (2023) Implementasi Program Ekstensifikasi Pajak Restoran Di Badan Pendapatan Daerah Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This study was conducted with the aim of analyzing the implementation of the restaurant tax extensibility program at the Pekanbaru Regional Revenue Agency. The data collection techniques that the authors used in this study were observation, interview, and documentation techniques. Then the data analysis technique that the author used in this study was descriptive quantitative, population and samples in this study consisted of (1) Pekanbaru City Regional Revenue Agency (2) restaurant owner communities which were then sampled using the Judgement sampling method (purposive sampling). Based on the results of research conducted by the author, the Restaurant Tax Extensibility Program at the Pekanbaru City Regional Revenue Agency is quite implemented, this can be seen from 59% of respondents stating that it is quite implemented. The lace of the implementation of the tax extensibility program is due to several indicators, such as: 1) The Planning Stage indicator has been sufficiently implemented. 2) The Implementation Stage indicator has been sufficiently implemented. 3) The indicators of the Extensification Monitoring and Evaluation Phase have been sufficiently implemented, 4) Overall the Restaurant Tax Extensification Program at the Pekanbaru City Regional Revenue Agency is quite implemented. The steps to increase tax extensibility are: 1) To achieve better effectiveness of restaurant tax intensification, it is necessary to improve public services. 2) Increase the number of tax officers in serving restaurant taxpayers, delivering SP2DK to taxpayers, and visiting activities and tax calculations by tax officers. 3) Educate the public, especially about the procedures for calculating taxes independently, the tax reporting process, and the importance of taxes in regional development.

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