ANALISIS POTENSI DAN EFEKTIVITAS PAJAK PEDAGANG KAKI LIMA KULINER DI KOTA YOGYAKARTA

The aim of this study is to determine and analyze the potential tax of Culinary street vendors in the city of Yogyakarta. Know and analyze the effectiveness of Street Vendors Tax Culinary in Yogyakarta. The object of this study are street vendors that located in the city of Yogyakarta, Special Region of Yogyakarta. In this study the research location that has been chosen as a place to do research, is in Yogyakarta, Special Region of Yogyakarta. The sampling technique in this research is total sampling. The analysis tools in this research are using descriptive analysis
and potential taxes. Results from this study indicate that the potential of the restaurant tax on street vendors in Yogyakarta In 2014 obtained Rp. 4,532,658,830, -.
This means the potential tax on street vendors restaurant in Yogyakarta in 2014 is great. In particularly the potential of Street Vendors restaurants in Gedongtengen per year is Rp. 168.3 million USD with a turnover Rp 1.683 billion per year. This means the potential tax on street vendors restaurant in Yogyakarta 2014 is great. The effectiveness of the restaurant tax on street vendors Yogyakarta In 2014 it is known that the level of effectiveness of the restaurant tax on street vendors Yogyakarta 2014 have not be said to be effective or not due to the application of the tax for street vendors Culinary in Yogyakarta newly applied in Gedongtengen alone is Malioboro and surrounding it. Tax effectiveness restaurant street vendors in the area known yet effective Gedongtengen by 12.8 % ( the comparison of the attainment level below 100 percent ). The ineffectiveness of the restaurant tax on street vendors in Gedongtengen 2014 is due to the lack of street vendors restaurant active paying taxes.
Keywords: Tax, Potency, Effectiveness, Culinary street vendors.