?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PEMUNGUTAN+PAJAK+RESTORAN+DAN+KONTRIBUSINYA%0D%0ATERHADAP+PENDAPATAN+ASLI+DAERAH%0D%0ADI+KABUPATEN+LAMPUNG+TIMUR&rft.creator=KARINA+AMALIA%2C+SANJAYA&rft.subject=340+Ilmu+hukum&rft.subject=349+Hukum+yurisdiksi+tertentu%2C+wilayah%2C+wilayah+sosial+ekonomi&rft.description=Satu+diantara+sumber+Pendapatan+Asli+Daerah+adalah+Pajak+Restoran+didasari+oleh%0D%0AUndang-Undang+Nomor+28+Tahun+2009+tentang+Pajak+Daerah+dan+Retribusi%0D%0ADaerah+serta+Peraturan+Daerah+Kabupaten+Lampung+Timur+Nomor+16+Tahun+2011%0D%0Atentang+Pajak+Daerah.+Pemungutan+Pajak+Restoran+diharapkan+berkontribusi%0D%0Aterhadap+Pendapatan+Asli+Daerah+untuk+membiayai+urusan+daerah.+Permasalahan%0D%0Adalam+penelitian+ini+adalah+1)+Bagaimanakah+pemungutan+pajak+restoran+dan%0D%0AKontribusinya+terhadap+Pendapatan+Asli+Daerah+di+Kabupaten+Lampung+Timur%3F%0D%0A2)+Apa+Saja+yang+menjadi+faktor+pendukung+dan+faktor+penghambat+dalam%0D%0Apemungutan+pajak+restoran+di+Kabupaten+Lampung+Timur%3F%0D%0APenelitian+ini+menggunakan+pendekatan+hukum+secara+yuridis+normatif+dan%0D%0Ayuridis+empiris.+Pengumpulan+data+dilakukan+dengan+wawancara+kepada+informan%0D%0Ayang+berasal+dari+Badan+Pendapatan+Kabupaten+Lampung+Timur+serta+Pengusaha%0D%0APemilik+Restoran.+Pengolahan+data+dalam+penelitian+ini+menggunkan+analisis%0D%0Adengan+cara+mendskripsikan+dan+menggambarkan+hasil+data+kepustakaan+maupun%0D%0Adata+di+lapangan.%0D%0AHasil+penelitian+menunjukan+(1)+Pelaksanaan+Pemungutan+Pajak+di+Restoran+di%0D%0AKabupaten+Lampung+Timur+menggunakan+sistem+self+assesment+dimana%0D%0Apemungutan+pajak+memberikan+kepercayaan+kepada+wajib+pajak+untuk%0D%0Amenghitung+pajak+terutang%2C+membayar+sendiri+pajak+yang+harus+dibayar+serta%0D%0Amelaporkan+sendiri+pajak+yang+harus+dibayar+serta+melaporkan+sendiri+pajak+nya%2C%0D%0Adengan+pengenaan+tarif+pajak+sebesar+10%25+untuk+restoran+dengan+omset%0D%0ARp.1000.000%2C00+(Satu+Juta+Rupiah)+per+bulan+dan+pada+tahun+2023+Penerimaan%0D%0APajak+Restoran+sebesar+Rp.2.376.343.339%2C00+dan+Realisasi+PAD+sebesar%0D%0ARp.196.136.238.928%2C38.+Tingkat+Kontribusi+Pajak+Restoran+Terhadap+PAD%0D%0Asebesar+0%2C121%25+dengan+kriteria+kontribusi+%E2%80%9CSangat+Kurang%E2%80%9D.+(2)+Faktor%0D%0APendukung+dalam+Pemungutan+Pajak+Restoran+di+Kabupaten+Lampung+Timur%0D%0Aadalah+Pemerintah+memanfaatkan+kemajuan+teknologi%2C+Pemerintah+melakukan%0D%0ASosialisasi+Pajak+Daerah+serta+membentuk+satgas+optimalisasi+pengawasan+pajak%0D%0Adan+retribusi+daerah.+Faktor+Penghambat+dalam+Pemungutan+Pajak+Restoran+di%0D%0AKabupaten+Lampung+Timur+antara+lain+kurang+kesadaran+dari+Pemilik+Restoran%0D%0Ayang+tidak+mau+mendaftarkan+Restorannya+Kepada+Badan+Pendapatan+Daerah%0D%0Adengan+alasan+sepi+penjualan+serta+adanya+pandemi+covid-19+yang+dapat%0D%0Adibuktikan+dengan+penuruan+target+dan+relisasi+penerimaan+pajak+restoran+tahun%0D%0A2020.%0D%0AKata+kunci%3A+Pemungutan+Pajak+Restoran%2C+Pendapatan+Asli+Daerah%2C+Pajak%0D%0ARestoran%0D%0A%0D%0AOne+source+of+Regional+Income+is+Restaurant+Tax+based+on+Law+Number+28+of%0D%0A2009+concerning+Reginoal+Taxes+and+Regional+Levies+as+well+as+East+Lampung%0D%0ARegency+Regional+Regulation+Number+16+of+2011+concerning+Reginal+Taxes.%0D%0ARestaurant+Tax+collection+is+expected+to+contribute+to+local+original+income+to%0D%0Afinance+regional+affairs.+The+problems+in+this+research+are+1)+How+is+restaurant%0D%0Atax+collection+and+its+contribution+to+local+original+income+in+East+Lampung%0D%0ARegency%3F+2)+What+are+the+supporting+and+inhibiting+factors+in+collecting%0D%0Arestaurant+tax+East+Lampung+Regency%3F.%0D%0AThis+research+use+a+normative+juridical+and+empirical+juridical+approach.+Data%0D%0Acollection+was+carrried+out+by+interviewing+informants+from+the+East+Lampung%0D%0ARegency+Revenue+Agency+and+Restaurant+Owners.+Data+Processing+in+this%0D%0Aresearch+used+analysis+by+describing+and+illustrating+tthe+results+of+library+data%0D%0Aand+data+in+the+field.%0D%0AThe+results+of+the+research+show+(1)+The+Implementation+of+tax+collection+in%0D%0Arestaurant+in+East+Lampung+Regency+uses+a+self+assesmnet+system+where+tax%0D%0Acollection+gives+taxpayers+confidence+to+calculate+the+tax+owed%2C+pay+the+tax+must%0D%0Abe+paid+themselves+and+report+the+tax+that+must+be+paid+and+report+the+tax%0D%0Athemselves%2C+with+a+tax+rate+of+10%25+for+restaurant+with+a+turnover+of+IDR%0D%0A1000.000%2C00+(one+million+rupiah)+a+month+and+in+2023+Resturant+Tax+Revenue%0D%0Awill+be+IDR+2%2C376%2C343%2C339%2C00.+And+realizied+PAD+will+be+Rp.196.136.238.928%2C38.%0D%0AThe+Restaurant+Tax+Contribution+level+to+PAD+is+0.121%25+with+the+contribution%0D%0Acriteria+being+%E2%80%9CVery+Low%E2%80%9D.+(2)+Supporting+facors+in+the+collection+of+restaurant%0D%0Ataxes+in+East+Lampung+Regency+are+that+the+government+takes+advantge+of%0D%0Atechnological+advances+the+goverment+carries+out+regional+tax+socialization+and%0D%0Aforms+a+task+force+for+optimizing+supervison+of+regional+taxes+and+levies.%0D%0AInhibiting+factors+in+collecting+restaurant+taxes+in+East+Lampung+Regency+include%0D%0Alack+of+awareness+with+the+Reginal+Revenue+Agency+due+to+lack+of+sales+and+the%0D%0ACovid-19+pandemic+which+can+be+proven+by+the+reduction+in+the+target+and%0D%0Arelization+of+restaurant+tax+revenue+in+2020.%0D%0AKeywords%3A+Restaurant+Tax+Collection%2C+Regional+Original+Income%2C+Restaurant%0D%0ATax&rft.publisher=FAKULTAS+HUKUM&rft.date=2024-06-19&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F82212%2F1%2F1.%2520ABSTRAK%2520-%2520nafa%2520com.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F82212%2F2%2F2.%2520SKRIPSI%2520FULL%2520-%2520nafa%2520com.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F82212%2F3%2F3.%2520SKRIPSI%2520TANPA%2520PEMBAHASAN%2520-%2520nafa%2520com.pdf&rft.identifier=++KARINA+AMALIA%2C+SANJAYA++(2024)+PEMUNGUTAN+PAJAK+RESTORAN+DAN+KONTRIBUSINYA+TERHADAP+PENDAPATAN+ASLI+DAERAH+DI+KABUPATEN+LAMPUNG+TIMUR.++FAKULTAS+HUKUM%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F82212%2F