Hadi, Syeptiadi (2024) Pengelolaan Pajak Restoran Dalam Meningkatkan Pendapatan Asli Daerah (pad) Kabupaten Kepulauan Anambas. Other thesis, Universitas Islam Riau.

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Abstract

The Anambas Islands, which have many sources of restaurant and other taxes, certainly hope that restaurant tax revenues will be managed well in order to increase development. Where the aim of this research is to determine Restaurant Tax Management in Increasing Original Regional Income (PAD) and to determine the inhibiting factors in Restaurant Tax Management in Increasing Original Regional Income (PAD) of Anambas Islands Regency. This research method uses qualitative research methods as a technique for data collection and direct interviews with informants such as the Head of BPKPD, Secretary of BPKPD, Head of Budget Division of BPKPD, Head of Accounting and Reporting Division of BPKPD, Head of Regional Original Revenue Management Division of BPKPD and several existing restaurant entrepreneurs. in Anambas Islands Regency. The results of the research show that the management carried out by the Regional Government of Anambas Islands Regency is quite effective but there are still shortcomings. This is determined by the analysis of four research indicators, namely: First, planning in managing restaurant taxes in Anambas Islands Regency, especially the annual target for restaurant tax revenues, needs to be reviewed and adjusted to be more realistic, and also the collection and data collection of restaurants that are classified as taxpayers still needs to be improved. Secondly, the Anambas Islands Regency government already has a well-structured tax collection team to manage restaurant tax collection. However, it is important for restaurant entrepreneurs to be proactive in registering and reporting their taxes so that they can contribute optimally to regional income. The three directions for this indicator have been directed to collection officers, but guidance and outreach to restaurant entrepreneur taxpayers is still rarely carried out to educate taxpayers in increasing Regional Original Income (PAD). The four controls on this indicator must be good communication between entrepreneurs and the government, it is hoped that a more conducive and productive business environment can be created. Although there has been progress in achieving restaurant tax collection goals in Anambas Islands Regency, challenges such as macroeconomic impacts, the decline in the number of restaurants, and taxpayer awareness need to be addressed. A more effective strategy is needed to increase compliance and optimize tax revenues so that annual targets can be achieved consistently.

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