ANISA MEGA OKTAVIA (2022) PERAN PAJAK RESTORAN DALAM UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH KOTA/KABUPATEN CEPU, BLORA, JAWA TENGAH. S1 thesis, Universitas Muhammadiyah Yogyakarta.

[thumbnail of Halaman Judul] Text (Halaman Judul)
Halaman Judul.pdf
Download (310kB)
[thumbnail of Lembar Pengesahan] Text (Lembar Pengesahan)
Lembar Pengesahan.pdf
Restricted to Registered users only
Download (220kB)
[thumbnail of Abstrak] Text (Abstrak)
Abstrak.pdf
Restricted to Registered users only
Download (46kB)
[thumbnail of Bab I] Text (Bab I)
Bab I.pdf
Download (225kB)
[thumbnail of Bab II] Text (Bab II)
Bab II.pdf
Restricted to Registered users only
Download (200kB)
[thumbnail of Bab III] Text (Bab III)
Bab III.pdf
Restricted to Registered users only
Download (194kB)
[thumbnail of Bab IV] Text (Bab IV)
Bab IV.pdf
Restricted to Registered users only
Download (222kB)
[thumbnail of Bab V] Text (Bab V)
Bab V.pdf
Restricted to Registered users only
Download (11kB)
[thumbnail of Daftar Pustaka] Text (Daftar Pustaka)
Daftar Pustaka.pdf
Restricted to Registered users only
Download (164kB)
[thumbnail of Lampiran] Text (Lampiran)
Lampiran.pdf
Restricted to Registered users only
Download (362kB)
[thumbnail of Naskah Publikasi] Text (Naskah Publikasi)
Naskah Publikasi.pdf
Restricted to Registered users only
Download (1MB)
[thumbnail of Full Text] Text (Full Text)
Full Text.pdf
Restricted to Repository staff only
Download (2MB)

Abstract

The results of regional taxes and regional levies are an important role for sources of Regional Original Income. One of the many taxes that have an important and potential role in increasing local revenue is the restaurant tax. Restaurant taxes are levied on services rendered by restaurants to shoppers. To calculate restaurant tax, simply multiply the 10% tax rate by the tax base. The tax base is the amount of payment received or received by the restaurant. The formulation of the problem in this study: 1) To determine the role of restaurant tax in an effort to increase Regional Original Income of Blora Regency, Central Java, 2) To determine the factors that hinder the increase of Regional Original Income of Blora Regency, Central Java through the collection of Restaurant Tax. This type of research uses empirical legal research or empirical juridical research which is a type of sociological legal research. Deposit tax plays an important role in Blora Regency's Original Revenue. The role of the restaurant tax greatly affects the process of increasing Regional Original Income in Blora Regency, the role of the restaurant tax in Blora Regency has experienced a fairly large 125.43% increase, the role of the restaurant tax in Blora Regency every year always increases and achieves the targets realized by the Government Blora Regency can even be more every year.

Dosen Pembimbing: BAGUS SARNAWA, S.H., M.HUM. | NIDN196808211993031003030
Item Type: Thesis (S1)
Uncontrolled Keywords: RESTAURANT TAX, LOCAL REVENUE, ROLE
Divisions: Fakultas Hukum > S1 Hukum
Depositing User: M. Erdiansyah
Date Deposited: 18 May 2022 03:07
Last Modified: 18 May 2022 03:07
URI: https://etd.umy.ac.id/id/eprint/29063

Actions (login required)

View Item View Item