Pradyantiwi, Wandharti Marselina, Wawan Setiawan, S.E., M.Si., Ak (2021) Sistem dan Prosedur Pemungutan Pajak Restoran Pada Badan Pengelolaan Keuangan Daerah (BPKD) di Kabupaten Klaten. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
The purpose of this study was to determine the system and procedures for restaurant tax collection at the Regional Financial Management Agency (BPKD) in Klaten Regency. The data used in this paper is qualitative data, where the qualitative data is obtained from the author's regional original income in the Regional Financial Management Agency (BPKD). While the data collection technique used is field research by means of interviews and documentation. Based on the research, it shows that currently Klaten Regency is developing restaurants so that there are also many opportunities for the regions to get Regional Original Income. In accordance with the regulations, the system and procedures for restaurant tax collection are carried out through taxpayers who visit the data collection and assessment section to register their business, then their business will be followed up to the determination and service section to determine the nominal to be paid monthly to KasDa (Kas Daerah/Regional Treasury), then to the collection and service section where the taxpayer pays its obligations to Bank Jateng.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
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| Uncontrolled Keywords: | System, Procedure, Collection, Restaurant Tax |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 24 Mar 2021 02:03 |
| Last Modified: | 24 Mar 2021 02:03 |
| URI: | http://eprints.uty.ac.id/id/eprint/7005 |
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