?url_ver=Z39.88-2004&rft_id=1816021064&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGAWASAN+BADAN+PENGELOLA+PAJAK+DAN+RETRIBUSI+DAERAH+KOTA+BANDAR+LAMPUNG+TERHADAP+TUNGGAKAN+PAJAK+BAKSO+SONY&rft.creator=Al+Fadilah+Syahadi%2C+1816021064&rft.subject=303+Proses+sosial&rft.description=ABSTRAK%0D%0A%0D%0APENGAWASAN+BADAN+PENGELOLA+PAJAK+DAN+RETRIBUSI+DAEREAH+KOTA+BANDAR+LAMPUNG+TERHADAP+TUNGGAKAN+PAJAK+BAKSO+SONY%0D%0A%0D%0A%0D%0A%0D%0AOleh%0D%0A%0D%0AAL+FADILAH+SYAHADI%0D%0A%0D%0A%0D%0A%0D%0APermasalahan+tunggakan+pajak+Bakso+Sony+mengakibatkan+kerugian+terhadap+Pemerintah+Kota+Bandar+Lampung+karena+pajak+yang+sudah+dibayarkan+oleh+masyarakat+tidak+disetorkan+secara+optimal.+Pertumbuhan+jumlah+restoran+dan+rumah+makan+yang+ada+di+Kota+Bandar+Lampung+semakin+bertambah+pesat.+Hal+ini+menjadikan+pajak+restoran+sebagai+salah+satu+sumber+pendapatan+asli+daerah+yang+potensial.+Namun%2C+dalam+rentan+waktu+4+(empat)+tahun+terakhir+realisasi+capaian+pajak+restoran+tidak+mencapai+target.+Masalah+pada+penelitian+ini+adalah+bagaimana+pengawasan+yang+dilakukan+BPPRD+Kota+Bandar+Lampung+terhadap+tunggakan+pajak+Bakso+Sony.+Penelitian+ini+bertujuan+untuk+mengetahui+pengawasan+yang+dilakukan+oleh+BPPRD+Kota+Bandar+Lampung+terhadap+tunggakan+pajak+Bakso+Sony.+Pendekatan+kualitatif+dengan+metode+analisis+deskriptif+digunakan+sebagai+metode+penelitian.++Hasil+penelitian+menunjukan+bahwa+pertama+BPPRD+sudah+melakukan+pengawasan+sesuai+dengan+tugas+dan+fungsinya.+Kedua+proses+pengawasan+yang+dilakukan+belum+memperhatikan+hak-hak+wajib+pajak+serta+masih+terdapat+celah+kebocoran+pajak.+Ketiga+pengambilan+tindakan++koreksi+yang+dilakukan+BPPRD+kepada+Bakso+Sony+pada+akhirnya+menyepakati+penandatanganan+pakta+integritas+dan+bersedia+patuh+mengikuti+peraturan+yang+berlaku+di+Kota+Bandar+Lampung.%0D%0A%0D%0AKata+Kunci%3A+Pengawasan%2C+Pajak+Restoran%2C+BPPRD+dan+Bakso+Sony++%0D%0A%0D%0A%0D%0A%0D%0AABSTRACT%0D%0A%0D%0A%0D%0ASUPERVISION+OF+AREA+TAX+MANAGEMENT+AGENCY+AND+RETRIBUTION+OF+BANDAR+LAMPUNG+CITY+ON+TAX+ARREARD+BAKSO+SONY%0D%0A+%0D%0A+%0D%0ABy%0D%0A+%0D%0AAL+FADILAH+SHAHADI%0D%0A+%0D%0A+%0D%0AThe+problem+of+tax+arrears+from+Bakso+Sony+resulted+in+losses+to+the+Bandar+Lampung+City+Government+because+the+taxes+that+had+been+paid+by+the+community+were+not+optimally+deposited.+The+growth+in+the+number+of+restaurants+and+restaurants+in+the+city+of+Bandar+Lampung+is+increasing+rapidly.+This+makes+the+restaurant+tax+a+potential+source+of+local+revenue.+However%2C+in+the+last+4+(four)+years%2C+the+realization+of+restaurant+tax+achievements+did+not+reach+the+target.+The+problem+in+this+study+is+how+the+supervision+carried+out+by+the+Bandar+Lampung+City+BPPRD+on+the+arrears+of+Bakso+Sony+tax.+This+study+aims+to+determine+the+supervision+carried+out+by+the+Bandar+Lampung+City+BPPRD+on+the+arrears+of+Bakso+Sony+tax.+A+qualitative+approach+with+descriptive+analysis+method+is+used+as+a+research+method.+The+results+showed+that+the+first+BPPRD+had+carried+out+supervision+in+accordance+with+its+duties+and+functions.+The+two+supervisory+processes+carried+out+have+not+paid+attention+to+the+rights+of+taxpayers+and+there+are+still+gaps+in+tax+leakage.+The+three+corrective+actions+taken+by+BPPRD+to+Bakso+Sony+finally+agreed+to+sign+an+integrity+pact+and+were+willing+to+comply+with+the+applicable+regulations+in+Bandar+Lampung+City.%0D%0A%0D%0AKeywords%3A+Supervision%2C+Restaurant+Tax%2C+BPPRD+and+Bakso+Sony%0D%0A&rft.publisher=ILMU+SOSIAL+DAN+ILMU+POLITIK&rft.date=2022-08-29&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F66618%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F66618%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F66618%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++Al+Fadilah+Syahadi%2C+1816021064++(2022)+PENGAWASAN+BADAN+PENGELOLA+PAJAK+DAN+RETRIBUSI+DAERAH+KOTA+BANDAR+LAMPUNG+TERHADAP+TUNGGAKAN+PAJAK+BAKSO+SONY.++ILMU+SOSIAL+DAN+ILMU+POLITIK%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F66618%2F