Marsasti, Rahma Dwi, Lilis Endang W., M.Si., Ak., CA (2022) Sistem dan Prosedur Pemungutan Pajak Restoran pada Badan Keuangan dan Aset Daerah (BKAD) Kabupaten Kulon Progo. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
The purpose of writing this Final Project is to find out the system and procedure for collecting restaurant taxes at the Regional Finance and Assets Agency (BKAD) of Kulon Progo Regency. The data used in this paper is qualitative data, where the qualitative data was obtained by the author from the Tax field in the Regional Finance and Assets Agency (BKAD). Based on research, it shows that currently Kulon Progo Regency, most of the people are starting to realize the importance of paying taxes where the payment of these taxes can increase regional original income and is also useful for people's welfare. In accordance with the provisions, the system and procedures for collecting restaurant taxes are carried out through taxpayers who visit the data collection and assessment section to register their business, then the business will be followed up to the determination and service section to determine the nominal to be paid but currently using the SPTPD-Ku application which is where the nominal tax to be paid will automatically appear when the Taxpayer has filled in the turnover for that month. Payments are made every month to the nearest BPD Bank.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
|---|---|
| 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: | 14 Oct 2022 06:12 |
| Last Modified: | 14 Oct 2022 06:12 |
| URI: | http://eprints.uty.ac.id/id/eprint/10789 |
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