?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PEMUNGUTAN+PAJAK+RESTORAN+DALAM+MENINGKATKAN%0D%0APENDAPATAN+ASLI+DAERAH+DI+KOTA+METRO%0D%0A&rft.creator=Andri+Sambas+Surya+Jaya%2C+1412011459&rft.subject=341+Hukum-hukum+negara&rft.description=ABSTRACT%0D%0AINVESTMENT+OF+RESTAURANT+TAX+IN+INCREASING%0D%0AREGIONAL+ORIGINAL+INCOME+IN+METRO+CITY%0D%0ABy%0D%0AAndri+Sambas+Surya+Jaya%0D%0AThe+development+of+the+number+of+restaurants+in+Metro+City+can+be+used+as+an+effort+for%0D%0Athe+Tax++and++Retribution+Management++Agency++to+increase++Restaurant+Tax++Revenues%2C++in%0D%0A2014+it+has+not+yet+reached+the+target%2C+and+there+was+a+very+significant+change+in+2015+to%0D%0Areach+34.56%25+of+the+target+budgeted%2C+but+in+2016+only+grew+by+8.59%25%2C+this+shows+the+lack%0D%0Aof+optimal+implementation+of+restaurant+tax+collection+in+Metro+City%2C+in+the+Restaurant%0D%0ATax++collection++regulated++in++Metro++City++Regional++Regulation++No.+2++of++2012++concerning%0D%0ARegional++Taxes.++Research++Problems%3A++(1)++How++is++restaurant++tax++collection++in++increasing%0D%0ARegional++Original++Revenue++in++Metro++City%3F++(2)++What++are++the++supporting++factors++and%0D%0Ainhibiting+factors+in+collecting+restaurant+taxes+in+Metro+City%3F%0D%0AThe+problem+approach+used+is+a+normative+juridical+approach+and+an+empirical+juridical%0D%0Aapproach.+This+approach+is+carried+out+by+describing+and+describing+the+results+obtained%2C%0D%0Aboth+from+the+results+of+the+library+data+and+from+the+results+of+the+data+in+the+field.%0D%0AThe++results++of++this++study++indicate%3A++(1)++Collection++of++restaurant++tax++according++to++the%0D%0ARegional+Tax+and+Retribution+Management+Agency+uses+a+Self+Assessment+system+that%0D%0Ahas++a++series++of++activities++ranging++from++data++collection++of++objects++and++taxpayers%2C++then%0D%0Acompiling+the+list+of+taxpayers%2C+then+establishing+and+confirming+local+taxpayers+the+local%0D%0Ataxpayer++is++given++a++Regional++Taxpayer++Identification++Number++(NPWPD)%2C++then++the%0D%0ATaxpayer+fills+in+the+SPTPD+form%2C+the+results+of+the+SPTPD+are+checked+and+then+verified%0D%0Aby+the+BPPRD+who+then+get+a+Deposit+Certificate+(STS)+to+be+paid+through+the+bank+or%0D%0Aofficer+who+has+provided+by+BPPRD.+(2)+The+factor+that+supports+restaurant+tax+collection%0D%0Ais+to+increase+restaurant+tax.+The+government+conducts+routine+socialization+every+year%2C%0D%0Aand++supervises++taxpayers%2C++then++the++factor++that++becomes++a++barrier++to++restaurant++tax%0D%0Acollection+is+that+taxpayers+still+do+not+understand+the+restaurant+tax+rules.%0D%0AKeywords%3A+Tax+Collection%2C+Regional+Original+Income%2C+Restaurant+Tax%0D%0A%0D%0A%0D%0APerkembangan+jumlah+restoran++yang++ada+di+Kota+Metro+dapat+dijadikan+sebagai%0D%0Aupaya++bagi++Badan++Pengelolaan++Pajak++dan++Retribusi++dalam++meningkatkan%0D%0APendapatan++Pajak++Restoran%2C+pada++tahun++2014+belum++mencapai++target++kemudian%0D%0Aterjadi++perubahan++yang++sangat++signifikan++pada++tahun++2015+hingga++mencapai%0D%0Apertumbuhan+sebesar+34%2C56%25+dari+target+yang+telah+anggarkan%2C+tetapi+pada+tahun%0D%0A2016+hanya+mengalami+pertumbuhan+sebesar+8%2C59%25%2C+hal+ini+menunjukan+kurang%0D%0Aoptimalnya++pelaksanaan++pemungutan++pajak++restoran++di++Kota++Metro%2C++dalam%0D%0Apemungutan++Pajak+Restoran+diatur++dalam+Peraturan++Daerah++Kota++Metro++No.+2%0D%0ATahun++2012++tentang++Pajak++Daerah.+Permasalahan++Penelitian%3A++(1)+Bagaimanakah%0D%0Apemungutan+pajak+restoran+dalam+meningkatkan+Pendapatan+Asli+Daerah+di+Kota%0D%0AMetro%3F+(2)+Apa+sajakah+yang+menjadi+faktor+pendukung+dan+faktor+penghambat%0D%0Adalam+pemungutan+pajak+restoran+di+Kota+Metro%3F%0D%0APendekatan++masalah++yang++digunakan++adalah+pendekatan++yuridis++normatif++dan%0D%0Apendekatan++yuridis++empiris.++Pendekatan+tersebut++dilakukan++dengan++cara%0D%0Amendeskripsikan+dan+menggambarkan+dari+hasil+yang+didapatkan%2C+baik+dari+hasil%0D%0Adata+kepustakaan+maupun+dari+hasil+data+dilapangan.%0D%0AHasil+Penelitian+ini+menunjukan%3A+(1)+Pemungutan+pajak+restoran+menurut+Badan%0D%0APengelolaan++Pajak++dan++Retribusi++Daerah+menggunakan++sistem+Self++Assesment%0D%0Ayang+memiliki+rangkaian+kegiatan+di+mulai+dari+pendataan+objek+dan+wajib+pajak%2C%0D%0Akemudian++menyusun++daftar++wajib++pajak++tersebut%2C++lalu++menetapkan++dan%0D%0Amengukuhkan+wajib+pajak+daerah+kemudian+wajib+pajak+daerah+tersebut+diberikan%0D%0ANomor++Pokok++Wajib++Pajak++Daerah++(NPWPD)+selanjutnya++Wajib++Pajak++tersebut%0D%0Amengisi+borang+SPTPD%2C+hasil+dari+SPTPD+tersebut+dilakukan+pengecekan+untuk%0D%0Aselanjutnya++diverifikasi++oleh++BPPRD++yang++kemudian++mendapatkan++Surat++Tanda%0D%0ASetoran+(STS)+untuk+di+bayarkan+melalui+bank+atau+petugas+yang+telah+disediakan%0D%0Aoleh+BPPRD.++(2)+Faktor++yang++menjadi++pendukung++pemungutan++pajak++restoran%0D%0Ayaitu+untuk+meningkatkan+pajak+restoran+pemerintah+melakukan+sosialisasi+rutin%0D%0Asetiap++tahun%2C++dan++melakukan++pengawasan++kepada++wajib++pajak%2C++kemudian++Faktor%0D%0Ayang+menjadi+penghambat+pemungutan+pajak+restoran+adalah+wajib+pajak+masih%0D%0Abelum+mengerti+tentang+aturan+pajak+restoran.%0D%0AKata+Kunci+%3A+Pemungutan+Pajak%2C+Pendapatan+Asli+Daerah%2C+Pajak+Restoran&rft.publisher=FAKULTAS+HUKUM&rft.date=2019&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F57440%2F1%2F1.%2520ABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F57440%2F2%2F2.%2520SKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F57440%2F3%2F3.%2520SKRIPSI%2520FULL%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++Andri+Sambas+Surya+Jaya%2C+1412011459++(2019)+PEMUNGUTAN+PAJAK+RESTORAN+DALAM+MENINGKATKAN+PENDAPATAN+ASLI+DAERAH+DI+KOTA+METRO.++FAKULTAS+HUKUM%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F57440%2F