?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=STRATEGI+DINAS+PENDAPATAN+DALAM+MENINGKATKAN%0D%0APAJAK+RESTORAN%0D%0A(Study+Dinas+Pendapatan+Kota+Bandar+Lampung)&rft.creator=AKBAR+HARIWIJAYA%2C+1216041006&rft.subject=HD28+Management.+Industrial+Management&rft.subject=JS+Local+government+Municipal+government&rft.description=Kota+Bandar+Lampung+merupakan+ibukota+Provinsi+Lampung+tentunya+memerlukan+dana+yang+besar+dalam+menyelenggrakan+kegiatan+pembangunan+daerah+di+berbagai+sektor.+Dana+pembangunan+tersebut+bersumber+dari+sumber-sumber+penerimaan+daerah.+Salah+satu+sumber+penerimaan+daerah+tersebut+ialah+Pendapatan+Asli+Daerah+(PAD).+Upaya+untuk+meningkatkan+PAD+salah+satunya+yaitu+melalui+penerimaan+pajak+restoran.+Di+Kota+Bandar+Lampung%2C+hingga+tahun+2015+ini+memiliki+437+restoran.+Namun%2C+penerimaan+pajak+restoran+Kota+Bandar+Lampung+belum+mencapai+target+yang+diinginkan.%0D%0AUntuk+itu%2C+penelitian+ini+bertujuan+menganalisis+strategi+yang+digunakan+Dispenda+Kota+Bandar+Lampung+dalam+meningkatkan+penerimaan+pajak+restoran.+Jenis+penelitian+ini+adalah+penelitian+deskriptif+dengan+pendekatan+kualitatif.+Hasil+dalam+penelitian+strategi+Dispenda+Kota+Bandar+Lampung+dalam+peningkatan+penerimaan+pajak+restoran+ialah%3A+strategi+Dinas+Pendapatan+Daerah+Kota+Bandar+Lampung+dalam+meningkatkan+penerimaan+pajak+restoran+Kota+Bandar+Lampung+melalui%3A+1.+Upaya+ekstensifikasi+sudah+berjalan+cukup+baik%2C+hal+ini+berdasarkan+pendataan+secara+terus+menerus+yang+dilakukan+UPT+Kota+Bandar+Lampung%2C+sosialisasi+yang+dilakukan+untuk+menciptkan+objek+baru%2C+dan+inovasi+yang+dilakukan+untuk+kemudahan+wajib+pajak+dalam+pembayaran+pajak+restoran+bersama+Bank+Lampung.+2.+Upaya+intensifikasi+belum+berjalan+baik.+Hal+tersebut+dilihat+dari+belum+ada+aturan+yang+jelas+seain+pemberian+denda+bagi+wajb+pajak+yang+tidak+membayar+pajak+dan+Dispenda+Kota+Bandar+Lampung+belum+memiliki+inovasi+dalam+intensifikasi.+Untuk+itu%2C+perlu+dilakukan+beberapa+hal+sebagai+berikut%3A+1.+Perlunya+Dispenda+Kota+Bandar+Lampung+membuat+SOP+terkait+kemudahan+pembukaan+restoran+baru.+2.+Perlunya+Dispenda+Kota+Bandar+Lampung+konsisten+dalam+penerapan+punishment+kepada+wajib+pajak+yang+tidak+mau+membayar+pajak.+Dan+Dispenda+Kota+Bandar+Lampung+harus+merealisasikan+inovasi+typing+box%2C+agar+identifkasi+pajak+restoran+menjadi+mudah.%0D%0AKata+kunci%3A+Strategi%2C+Inovasi%2C+Pajak+Restoran%0D%0A%0D%0ASTRATEGY+DINAS+PENDAPATAN+IN+IMPROVEMENT%0D%0ATAX+REVENUE+RESTAURANT%0D%0A(Study+Dinas+Pendapatan+Kota+Bandar+Lampung)%0D%0A%0D%0ABandar+Lampung+is+the+capital+of+Lampung+province+which+is+need+require+substantial+funds+to+organize+regional+development+activities+in+various+sectors.+The+development+funds+are+sourced+from+local+revenue+sources.+One+of+income+regional+resources+is+Pendapatan+Asli+Daerah+(PAD).+One+of+the+efforts+to+improve+PAD+is+through+the+tax+revenue+restaurant.+In+Bandar+Lampung%2C+until+2015+it+has+437+restaurants.+However%2C+the+tax+revenue+restaurant+in+Bandar+Lampung+has+not+reached+the+desired+target.%0D%0ATherefore%2C+this+study+aimed+to+analyze+the+strategies+that+used+by+Dispenda+Bandar+Lampung+for+increasing+the+tax+revenue+restaurant.+This+research+is+a+descriptive+study+with+qualitative+approach.+The+results+of+study+Dispenda+Bandar+Lampung+strategy+for+increasing+the+tax+revenue+restaurant+are%3A+1.+Extensification+effort+is+running+good+enough%2C+it+is+based+on+the+database+that+took+continuously+by+UPT+Bandar+Lampung%2C+socialization+conducted+for+creating+new+objects%2C+and+innovations+that+used+to+ease+the+taxpayer+for+tax+payments+restaurant+with+Bank+Lampung.+2.+intensification+effort+has+not+gone+well.+It+is+seen+from+there+is+no+clear+rules+yet+beside+award+fines+for+taxpayer+who+do+not+pay+taxes+and+Dispenda+Bandar+Lampung+do+not+have+innovation+in+intensification.+Therefore%2C+it+is+necessary+to+do+some+of+the+following%3A+1.+Dispenda+Bandar+Lampung+need+to+make+related+SOP+to+ease+opening+a+new+restaurant.+2.+Dispenda+Bandar+Lampung+need+to+consistent+for+application+of+punishment+to+taxpayers+who+do+not+want+to+pay+taxes.+And+Dispenda+Bandar+Lampung+have+to+realize+typing+box+innovation%2C+so+the+restaurant+tax+identification+becomes+easier.%0D%0AKeywords%3A+Strategy%2C+Innovation%2C+Tax+Restaurants&rft.publisher=FAKULTAS+ILMU+SOSIAL+DAN+ILMU+POLITIK&rft.date=2017-03-14&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F26368%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F26368%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F26368%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++AKBAR+HARIWIJAYA%2C+1216041006++(2017)+STRATEGI+DINAS+PENDAPATAN+DALAM+MENINGKATKAN+PAJAK+RESTORAN+(Study+Dinas+Pendapatan+Kota+Bandar+Lampung).++FAKULTAS+ILMU+SOSIAL+DAN+ILMU+POLITIK%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F26368%2F