Optimalisasi Pajak Hotel dan Restoran Dalam Rangka Meningkatkan Pendapatan Asli Daerah (PAD) di Kota Bukittinggi  

Oleh:

Putera, Roni Ekha

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Spirit Publik: Jurnal Ilmu Administrasi vol. 5 no. 1 (Apr. 2009), page 85-98.
Topik: Regional Tax Income; Local Government; Hotels adn Restaurants Tax

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: SS50.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

This research aims to identfiy tax maximization of hotels and restaurants to increase Locally Raised Revenue of Bukittinggi City. Data collection used documentation and in-depth interview. The research showed that Bukittinggi City could improve Locally Raised Revenu and exeed its target. However, the government realized that the obedience of tax payers is the key factor to materialized its target. The government also realized taht behaviour of tax payers are main challenges for the government to maximize its income from taxing the hotels and restaurants, since Indonesian government has been implementing Tax Law Regulation which uses self-assessment system.

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