?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&rft.creator=Andri+Sambas+Surya+Jaya%2C+1412011459&rft.subject=340+Ilmu+hukum&rft.description=Perkembangan+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%0A%0D%0AKata+Kunci+%3A+Pemungutan+Pajak%2C+Pendapatan+Asli+Daerah%2C+Pajak+Restoran%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%0A%0D%0AKeywords%3A+Tax+Collection%2C+Regional+Original+Income%2C+Restaurant+Tax&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%2F58079%2F1%2F1.%2520ABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F58079%2F2%2F2.%2520SKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F58079%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%2F58079%2F