<> <http://www.w3.org/2000/01/rdf-schema#comment> "The repository administrator has not yet configured an RDF license."^^<http://www.w3.org/2001/XMLSchema#string> .
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<http://digilib.unila.ac.id/id/eprint/56326> <http://purl.org/dc/terms/title> "PEMUNGUTAN PAJAK RESTORAN DAN KONTRIBUSINYA\r\nTERHADAP PENDAPATAN ASLI DAERAH (PAD)\r\n\r\nDI KOTA BANDAR LAMPUNG"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/56326> <http://purl.org/ontology/bibo/abstract> "Meningkatnya jumlah restoran setiap tahun diharapkan akan meningkatkan realisasi\r\npajak restoran. Wajib pajak dituntut untuk lebih taat dalam pengelolaan penghitungan\r\ndan pelaporan perpajakannya kepada BPPRD yang memberi kepercayaan penuh pada\r\nwajib pajak untuk melaksanakan hak dan kewajiban pajaknya sesuai Peraturan\r\nDaerah Kota Bandar Lampung No. 01 Tahun 2011 Tentang Pajak Daerah dan\r\nPeraturan Walikota Bandar Lampung No. 116 Tahun 2011 Tentang Tata Cara\r\nPemungutan Pajak Restoran. Kurangnya kesadaran wajib pajak dalam membayarkan\r\npajak atas pelayanan restoran menyebabkan tidak maksimalnya penerimaan pajak\r\nrestoran. Permasalahan dalam penelitian: 1) Bagaimanakah pemungutan pajak\r\nrestoran di Kota Bandar Lampung dan kontribusinya terhadap PAD? 2) Apa saja\r\nyang menjadi faktor pendukung dan penghambat dalam pemungutan pajak restoran di\r\nKota Bandar Lampung?\r\nPenulisan skripsi ini menggunakan dua macam pendekatan masalah, yaitu pendekatan\r\nyuridis normatif dan pendekatan yuridis empiris. Anakisis dilakukan dengan cara\r\nmendeskripsikan dan menggambarkan dari hasil yang didapatkan, baik dari hasil data\r\nkepustakaan maupun dari hasil data dilapangan.\r\nPelaksanaan pemungutan pajak restoran di Kota Bandar Lampung melalui BPPRD\r\nKota Bandar Lampung pada dasarnya ditempuh melalui upaya intensifikasi dan\r\nekstensifikasi. Kontribusi pajak restoran pada tahun 2018 terhadap PAD sebesar\r\n0,098%. Faktor pendukung yang sering dihadapi BPPRD Kota Bandar Lampung\r\ndalam melaksanakan pemungutan pajak, yaitu: 1) Adanya kebijakan pemerintah\r\nmengenai pajak restoran tentang pengenaan tarif pajak 2) Pengembangan wilayah\r\nKota Bandar Lampung melalui pemekaran kecamatan 3) Pemanfaatan teknologi IT\r\nberupa tapping box. Faktor penghambatnya adalah 1) Kurangnya kesadaran wajib\r\npajak untuk membayarkan pajak sebagaimana mestinya 2) Kurangnya pengawasan\r\nterhadap restoran yang belum terpasang tapping box. Kata Kunci: Pemungutan Pajak, Pajak Restoran, PAD\r\nThe increasing number of restaurants every year is expected to increase the\r\nrealization of restaurant taxes. Taxpayers are required to be more obedient in the\r\nmanagement of tax calculation and reporting to BPPRD which gives full trust to\r\ntaxpayers to carry out their tax rights and obligations in accordance with Bandar\r\nLampung Regional Regulation No. 01 of 2011 concerning Regional Taxes and\r\nRegulations of Mayor of Bandar Lampung No. 116 of 2011 concerning Procedures\r\nfor Collection of Restaurant Taxes. The lack of awareness of taxpayers in paying\r\ntaxes on restaurant services causes a maximum restaurant tax receipt. Problems in the\r\nstudy: 1) What is the restaurant tax collection in Bandar Lampung City and its\r\ncontribution to PAD? 2) What are the supporting and inhibiting factors in restaurant\r\ntax collection in Bandar Lampung City?\r\nThe writing of this thesis uses two kinds of problem approaches, namely the\r\nnormative juridical approach and the empirical juridical approach. Analysis by\r\ndescribing and illustrate the results obtained, both from the results of the library data\r\nand from the results of the data in the field.\r\nThe restaurant tax collection in Bandar Lampung City through the BPPRD Bandar\r\nLampung City was basically taken through efforts to intensify and extend it.\r\nRestaurant tax contribution in 2018 to PAD is 0.098%. Supporting factors that are\r\noften faced by BPPRD Bandar Lampung City in carrying out tax collection, namely:\r\n1) Government policy regarding restaurant tax regarding the imposition of tax rates 2)\r\nDevelopment of the Bandar Lampung City area trough the expantion of sub-districts\r\n3) The use of technology is in the form of tapping box. The inhibiting factor is 1)\r\nLack of awareness of taxpayers to pay taxes properly 2) Lack of supervision of\r\nrestaurants that do not use tapping box. Keywords: Restaurant Tax, Collection, PAD"^^<http://www.w3.org/2001/XMLSchema#string> .
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<http://digilib.unila.ac.id/id/document/1905931> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/1905888> .
<http://digilib.unila.ac.id/id/document/1905931> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/1905888> .
<http://digilib.unila.ac.id/id/document/1905931> <http://eprints.org/relation/issmallThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/1905888> .
<http://digilib.unila.ac.id/id/eprint/56326> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/1905932> .
<http://digilib.unila.ac.id/id/document/1905932> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
<http://digilib.unila.ac.id/id/document/1905932> <http://www.w3.org/2000/01/rdf-schema#label> "PEMUNGUTAN PAJAK RESTORAN DAN KONTRIBUSINYA\r\nTERHADAP PENDAPATAN ASLI DAERAH (PAD)\r\n\r\nDI KOTA BANDAR LAMPUNG (Other)"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/document/1905932> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/1905883> .
<http://digilib.unila.ac.id/id/document/1905932> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/1905883> .
<http://digilib.unila.ac.id/id/document/1905932> <http://eprints.org/relation/isIndexCodesVersionOf> <http://digilib.unila.ac.id/id/document/1905883> .
<http://digilib.unila.ac.id/id/document/1905932> <http://eprints.org/ontology/hasFile> <http://digilib.unila.ac.id/56326/12/indexcodes.txt> .
<http://digilib.unila.ac.id/id/document/1905932> <http://purl.org/dc/terms/hasPart> <http://digilib.unila.ac.id/56326/12/indexcodes.txt> .
<http://digilib.unila.ac.id/56326/12/indexcodes.txt> <http://www.w3.org/2000/01/rdf-schema#label> "indexcodes.txt"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/56326> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/1905933> .
<http://digilib.unila.ac.id/id/document/1905933> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
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<http://digilib.unila.ac.id/id/document/1905933> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/1905888> .
<http://digilib.unila.ac.id/id/document/1905933> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/1905888> .
<http://digilib.unila.ac.id/id/document/1905933> <http://eprints.org/relation/isIndexCodesVersionOf> <http://digilib.unila.ac.id/id/document/1905888> .
<http://digilib.unila.ac.id/id/eprint/56326> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/1905934> .
<http://digilib.unila.ac.id/id/document/1905934> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
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<http://digilib.unila.ac.id/id/document/1905934> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/1905891> .
<http://digilib.unila.ac.id/id/document/1905934> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/1905891> .
<http://digilib.unila.ac.id/id/document/1905934> <http://eprints.org/relation/isIndexCodesVersionOf> <http://digilib.unila.ac.id/id/document/1905891> .
<http://digilib.unila.ac.id/id/document/1905934> <http://eprints.org/ontology/hasFile> <http://digilib.unila.ac.id/56326/14/indexcodes.txt> .
<http://digilib.unila.ac.id/id/document/1905934> <http://purl.org/dc/terms/hasPart> <http://digilib.unila.ac.id/56326/14/indexcodes.txt> .
<http://digilib.unila.ac.id/56326/14/indexcodes.txt> <http://www.w3.org/2000/01/rdf-schema#label> "indexcodes.txt"^^<http://www.w3.org/2001/XMLSchema#string> .
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<http://digilib.unila.ac.id/id/document/1905935> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
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<http://digilib.unila.ac.id/id/document/1905935> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/1905891> .
<http://digilib.unila.ac.id/id/document/1905935> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/1905891> .
<http://digilib.unila.ac.id/id/document/1905935> <http://eprints.org/relation/islightboxThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/1905891> .
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<http://digilib.unila.ac.id/id/document/1905935> <http://purl.org/dc/terms/hasPart> <http://digilib.unila.ac.id/56326/15/lightbox.jpg> .
<http://digilib.unila.ac.id/56326/15/lightbox.jpg> <http://www.w3.org/2000/01/rdf-schema#label> "lightbox.jpg"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/56326> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/1905936> .
<http://digilib.unila.ac.id/id/document/1905936> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
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<http://digilib.unila.ac.id/id/document/1905936> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/1905891> .
<http://digilib.unila.ac.id/id/document/1905936> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/1905891> .
<http://digilib.unila.ac.id/id/document/1905936> <http://eprints.org/relation/ispreviewThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/1905891> .
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<http://digilib.unila.ac.id/id/document/1905936> <http://purl.org/dc/terms/hasPart> <http://digilib.unila.ac.id/56326/16/preview.jpg> .
<http://digilib.unila.ac.id/56326/16/preview.jpg> <http://www.w3.org/2000/01/rdf-schema#label> "preview.jpg"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/56326> <http://eprints.org/ontology/hasDocument> <http://digilib.unila.ac.id/id/document/1905937> .
<http://digilib.unila.ac.id/id/document/1905937> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
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<http://digilib.unila.ac.id/id/document/1905937> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/1905891> .
<http://digilib.unila.ac.id/id/document/1905937> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/1905891> .
<http://digilib.unila.ac.id/id/document/1905937> <http://eprints.org/relation/ismediumThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/1905891> .
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<http://digilib.unila.ac.id/id/document/1905937> <http://purl.org/dc/terms/hasPart> <http://digilib.unila.ac.id/56326/17/medium.jpg> .
<http://digilib.unila.ac.id/56326/17/medium.jpg> <http://www.w3.org/2000/01/rdf-schema#label> "medium.jpg"^^<http://www.w3.org/2001/XMLSchema#string> .
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<http://digilib.unila.ac.id/id/document/1905938> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://eprints.org/ontology/Document> .
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<http://digilib.unila.ac.id/id/document/1905938> <http://eprints.org/relation/isVersionOf> <http://digilib.unila.ac.id/id/document/1905891> .
<http://digilib.unila.ac.id/id/document/1905938> <http://eprints.org/relation/isVolatileVersionOf> <http://digilib.unila.ac.id/id/document/1905891> .
<http://digilib.unila.ac.id/id/document/1905938> <http://eprints.org/relation/issmallThumbnailVersionOf> <http://digilib.unila.ac.id/id/document/1905891> .
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<http://digilib.unila.ac.id/id/document/1905938> <http://purl.org/dc/terms/hasPart> <http://digilib.unila.ac.id/56326/18/small.jpg> .
<http://digilib.unila.ac.id/56326/18/small.jpg> <http://www.w3.org/2000/01/rdf-schema#label> "small.jpg"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://digilib.unila.ac.id/id/eprint/56326> <http://www.w3.org/2000/01/rdf-schema#seeAlso> <http://digilib.unila.ac.id/56326/> .
<http://digilib.unila.ac.id/56326/> <http://purl.org/dc/elements/1.1/title> "HTML Summary of #56326 \n\nPEMUNGUTAN PAJAK RESTORAN DAN KONTRIBUSINYA&#13;\nTERHADAP PENDAPATAN ASLI DAERAH (PAD)&#13;\n&#13;\nDI KOTA BANDAR LAMPUNG\n\n" .
<http://digilib.unila.ac.id/56326/> <http://purl.org/dc/elements/1.1/format> "text/html" .
<http://digilib.unila.ac.id/56326/> <http://xmlns.com/foaf/0.1/primaryTopic> <http://digilib.unila.ac.id/id/eprint/56326> .
<http://digilib.unila.ac.id/id/subject/340> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://www.w3.org/2004/02/skos/core#Concept> .
<http://digilib.unila.ac.id/id/subject/340> <http://www.w3.org/2004/02/skos/core#prefLabel> "340 Ilmu hukum" .
<http://digilib.unila.ac.id/id/eprint/56326> <http://purl.org/dc/terms/subject> <http://digilib.unila.ac.id/id/subject/340> .