Analisis Potensi dan Efektivitas Pemungutan Pajak Restoran Terhadap Realisasi Penerimaan Pajak Restoran Di Kecamatan Kuta Selatan
Abstract
The purpose of this study was to determine how much the potential and effectiveness of restaurant tax collection in the District of South Kuta. This research has been conducted in various restaurants located in South Kuta. The number of samples is 94 restaurants, 14 restaurants, and 4 bars, with probability sampling methods, especially Simple Random Sampling. Data collection is done through surveys, non-participant observation, and questionnaires. The analysis technique used is quantitative descriptive. The analysis shows that the restaurant tax potential in South Kuta District in 2019 is quite large when compared to the realization and target of restaurant tax. The effectiveness of restaurant tax collection in South Kuta District in 2018 which resulted in 108 percent with very effective criteria.
Keywords: Potency; Effectiveness; Realization of Revenue.
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References
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Febri, U. D. (2018). Analysis of Influencing Factors Regional Original Revenue (Pad) in The Provincial Government of Dki Jakarta. E-Journal Stei, 2(5), 1–6.
Goleman, daniel; boyatzis, Richard; Mckee, A. (2019). Analisis Implementasi Sistem Pengendalian Intern Pengelolaan Pajak dan Kontribusi Pajak Restoran dalam Meningkatkan Potensi PAD Kota Palembang. Journal of Chemical Information and Modeling, 53(9), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004
Hairol, S. (2018). Potensi Penerimaan Pajak Hotel Dan Restorsn Di Kabupaten Ketapang. Artikel Ilmiah, 2(5), 1–6.
Irene, S., & Renniwaty, S. (2018). Payment Tax Restaurant Does By Taxpayer at Batam’s City. Journal UMRI, 3(5), 24–28.
Islmet, S. (2019). An Implementation of Restaurant Tax Policy to Increase Local Revenues in Gorontalo City. Journal Mimbar, 34(2), 406–413.
Lalas, S., & Prima, N. (2019). Supervision of Hotel and Restaurant Tax (PAD) Sumedang District. Journal of Economic Emowerment Strategy (JEES), 02(01), 13–23.
Linda, N. Y., Negina, K. P., Yudha, A. S., & Rafinda, A. (2019). Service Quality And Tax Sanctions On Taxpayer Compliance In. Journal of Accounting and Strategic Finance, 2(1), 1–13.
Linggar, A. P. & A. H. (2016). The Analysis of The Effectivitiess and Contribution of Regional Retribution Towards Own-Source Revenue (OSR). Journal Universitas Widya Dharma, 6(3), 249–257.
Lumintang, S. F., & Tinangon, J. (2015). The Analysis of The Effectivities of Tax Revenues of Restaurants and Entertaiment System Based on Tax Assessment And ITS Contribution to The Own-Source Revenue City Saturn. Journal EMBA, 3(2), 1–13.
Mariani, S. (2018). Analysis of the Effectiveness and Contribution of Tax Revenue Against the Original Parking Area (Pad) Surakarta City Year 2012-2016. Journal of Majoring in Accounting Faculty of Economics, 2(5), 1–4.
Markus, S. S., Herman, K., & Lambey, R. (2018). Analisis Potensi Dan Efektivitas Penerimaan Pajak Reklame Di Kota Manado. Jurnal Riset Akuntansi Going Concern, 13(2), 273–281.
Mustofa, A. (2019). PAD Badung Tak Capai Target, DPRD Pertanyakan Kinerja Badan Pendapatan. Radar Bali. Retrieved from https://radarbali.jawapos.com/read/2019/07/07/144971/pad-badung-tak-capai-target-dprd-pertanyakan-kinerja-badan-pendapatan
Nio, A. S., Topowijono, & Achmad, H. (2014). Upaya Peningkatan Pendapatan Asli Daerah (Studi pada Dinas Pendapatan Daerah Kabupaten Kediri). Jurnal E-Perpajakan, 1(1), 1–10.
Pertiwi, D. I. (2013). Analisis Potensi Pajak Restoran di kawasan Wisata Anyer Kabupaten Serang. Jurnal Akuntansi & Keuangan, Vol. 9(No. 2).
Puspita, A. F. (2016). Analisis Penetapan Target Penerimaan Pajak Daerah (Studi Pada Dispenda Kota Malang). Jurnal Administrasi Dan Bisnis, 10(1), 25–38. Retrievedfromjadbis.polinema.ac.id/index.php/adbis/article/download/8/4
Rasmini, M., & Purbasari, R. (2017). Analysis of The Potential of Advertisement Tax Revenue Installed on People Crossing Bridge (JPO) in Bandung 2016-2017. Journal Home, 8(4), 212–224.
Science, E. (2019). Policy Communication Strategy of Restaurant Tax to Increase Bandung’s Own-Source Revenue Policy Communication Strategy of Restaurant Tax to Increase Bandung’s Own-Source Revenue. 2(5), 1–11. https://doi.org/10.1088/1755-1315/248/1/012068
Setiawati, G. F., & Gayatrie, C. R. (2018). Analisis Efektivitas Dan Kontribusi Pajak Restoran Terhadap Pendapatan Asli Daerah (Pad) Kabupaten Semarang Giffiany Fibri Setiawati, Christina Retno Gayatrie. 1(2), 127–136.
Stigler, G. J. (1971). The theory regulation of economic. The Bell Journal of Economics and Management Science, 2(1), 3–21. https://doi.org/10.2307/3003160
Tiraada, T. A. . (2013). Kesadaran Perpajakan, Sanksi Perpajakan, Sikap Fiskus Terhadap Kepatuhan WPOP di Kabupaten Minahasa Selatan. Jurnal EMBA, 1(3), 999–1008.
Utami, M., & Ningsih, E. S. (2018). Analisis Efektivitas Dan Kontribusi Penerimaan Pajak Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten/Kota Di Provinsi Aceh Tahun 2011-2015. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 3(4), 672–687.
Wirawati, N. G. P., & Putra, I. N. W. A. (2019). Analysisi of Factors That Influence The Compliance of Tax and Restaurant Taxes in Tabanan Regency of Bali, Indonesia. RJOAS : Russian Journal of Agricultural and Sciences, 2(5), 1–18. https://doi.org/10.18551/rjoas.2019-02.25
Yeni, P., & Galih, W. (2018). The Analysis of Potential Restaurant Tax Revenue in Banyuwangi Regency. International Seminar Series on Regional Dynamic, 2(5), 1–11.
Yuliandari, R., Chaidir, T., Mahmudi, H., & Program, M. (2017). The Analysis of Effectivity and Efficiency of Tax Collection from Hotels and Restaurants in Order to Increase the Original Regional Income ( PAD ) in Mataram. Journal of Ecconomics and Development Studies, 9(2), 251–256.
Published
2020-03-14
How to Cite
INDAH ANGGRENI, Ni Luh Putu; RATNA SARI, Maria Mediatrix.
Analisis Potensi dan Efektivitas Pemungutan Pajak Restoran Terhadap Realisasi Penerimaan Pajak Restoran Di Kecamatan Kuta Selatan.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 3, p. 652-661, mar. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/55016>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i03.p08.
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