PENGELOLAAN PAJAK RESTORAN DI KOTA MAGELANG TAHUN 2016

Abstract

Restaurant tax is one source of revenue that affects the regional income in the city of Magelang. The management of restaurant tax is managed by the Regional Finance and Asset Board (BPKAD) of Magelang City. The potential tax revenues of restaurants can be said to be large enough and always increased so that the management can be explored more deeply. Attempts to answer the problem and purpose of writing using qualitative research methods. Data source is primary data through direct interview with related parties BPKAD Magelang, secondary data such as books and other data related to this writing. The results showed that the management of restaurant tax at BPKAD Magelang start from planning until the supervision. In the implementation of restaurant tax management in BPKAD Magelang is in accordance with the legal basis. It is suggested that the socialization of tax compliance to the public and taxpayers to obey the regulations made by the government. It is intended to minimize inhibiting factors of restaurant tax management.