STRATEGI PENINGKATAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA CIREBON TAHUN 2013-2016

Abstract

Regional autonomy provides the financial authority (economic decentralization) on local governments so that this should be pursued by digging up resources own finances, such as Pendapatan Asli Daerah (PAD). Advantages of the economic system regions are some of the more efficient activities implemented by the central government and there are other activities that are more efficient when done by the local government. This research was conducted at the Office of Revenue Management of Finance and Assets City of Cirebon. This study aims to find out the strategies undertaken by the Department Revenue Management of Finance and Regional Assets in increased restaurant taxes in the City Cirebon, with indicators: service, certainty and law enforcement, and mandatory obedience tax. The analysis used in this research is quantitative descriptive analysis that is the collected data is analyzed by describing and linking the corresponding theories with the existing problems, then interpreted to the relevant results and taken conclusions and given suggestions. While the population in the study this is the entire staff of the Regional Financial and Asset Management Revenue Service plus some Taxpayers who obey tax payments. While the technique data collection in this research in the form of, observation and interview. From data analysis it can be concluded that the restaurant tax increase strategy in Cirebon City has been running well. Therefore the authors suggest that the Department of Revenue Management Finance and Regional Assets to be able to maintain and always put forward the strategy in the process of collection so that the achievement of targets and realization can always increase.