DETAIL JURNAL
SRI WITANTI
Vol. 8 No. 2 September 2016
Fakultas Ilmu Administrasi Universitas Achmad Yani Banjarmasin
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Taxes restaurant as one
source of revenue (PAD) is now more possible and a great opportunity for
improved and expanded, so as to provide a greater contribution to the PAD,
especially in the regency/city which has a large measure of autonomy and intact
as well as to improve the quality service area. The
purpose of this study was to determine the taxation restaurants in Kecamatan Barabai
Kabupaten Hulu
Sungai Tengah by the Department of Revenue Peraturan
Daerah No. 2 of 2012 on tax restaurant viewed from the
aspect own restaurant, business premises, rates, and officers perceptions
restaurant, as well as to identify factors that impede tax collection in area
restaurants Kecamatan Barabai
Kabupaten Hulu
Sungai Tengah. This
research uses descriptive method, digger data in the form questionnaire for
primary data and observations as well as documentaries for secondary data.
While the analysis of the data using the percentage tabulation and descriptive
qualitative conclusion. From the results of research conducted on the
evaluation of public services on tax payments restaurants in the Dinas Pendapatan Kabupaten Hulu Sungai Tengah, it can be concluded that the results of the
evaluation is based on four indicators ie aspect own restaurant, aspects of
business location, aspect tax rates restaurants, aspects of performance officer
collector taxes then obtained a value of 92.08%, which according to the
criteria of interpretation of data can be said to be very good.
Keywords: tax restaurants,
restaurant owners, and public service
