Analisis Potensi, Efektivitas dan Kontribusi Pajak Restoran Kecamatan Kuta Utara pada Pendapatan Asli Daerah Kabupaten Badung
Abstract
The purpose of this study was to determine the restaurant tax potential, the effectiveness of restaurant tax collection, and the contribution of restaurant tax North Kuta District to Local Revenue in the of Badung Regency. This research was conducted at restaurants in the North Kuta District totaling 185 taxpayers in 2019. The analysis technique used was a quantitative descriptive analysis that could calculate the potential value, effectiveness of collection, and restaurant tax contributions in the North Kuta District. The results of the analysis show the restaurant tax potential in the North Kuta District in 2019 amounted to 212.7 percent of the realization of the restaurant tax in the North Kuta District in 2018. The effectiveness of restaurant tax collection in the North Kuta District based on the potential restaurant tax in 2019 amounted to 47.01 percent which includes the criteria ineffective. Restaurant tax in North Kuta Subdistrict contributed 0.84 percent to the total Badung Regency Revenue in 2018.
Keywords: Restaurant Tax; Effectiveness; Potency; Contribution.
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References
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Peraturan Daerah Nomor 16 Tahun 2011 Tentang Pajak Restoran.
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Tahar, A., & Rachman, A. K. (2016). Pengaruh Faktor Internal dan Faktor Eksternal Terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi Dan Investasi, 15(1), 56–67.
Tjip, I. (2011). Paradigm Change of Local Tax. Journal of Administraitive Science & Organization, 18(1), 33–42.
Waluyo. (2007). Perpajakan Indonesia. Yogyakarta: Salemba Empat.
Warsito. (2001). Hukum Pajak. Jakarta: PT. Rajawali Grafindo Persada.
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Wong, J. D. (2004). The fiscal impact of economic growth and development on local government revenue capacity. Journal of Public Budgeting, Accounting & Financial Management, 16(3), 413–423. https://doi.org/10.1108/jpbafm-16-03-2004-b006
Andeman. (2001). Potensi Pajak Hotel dan Restoran Kota Bukittinggi. Universitas Gajah Mada.
Aragon, F. (2009). Economic Organisation and Public Policy Discussion Paper The Flypaper Effect Revisited The Flypaper Effect Revisited. Sticerd London Of School Of Economic, 4.
Ardhiansyah, D. (2014). Analisis Potensi Pajak Hotel Dan Pajak Restoran Dan Kontribusinya Terhadap Pendapatan Asli Daerah (PAD) (Studi Kasus pada Dinas Pendapatan Daerah Kota Batu Tahun 2011-2013). Jurnal Administrasi Bisnis, 14(1).
Chau, G., & Leung, P. (2009). A critical review of Fischer tax compliance model : A research synthesis. Journal of Accounting and Taxation, 1(2), 034–040. https://doi.org/10.5897/JAT09.021
Devos, K. (2009). An Investigation Into Australian Personal Tax Evaders- Their Attitudes Towards Compliance And The Penalties For Non-Compliance An Investigation Into Australian Personal Tax Evaders- Their Attitudes. Revenue Law Journal, 19(1), Article 2.
Diana. (2010). Perpajakan Indonesia, Konsep Aplikasi dan Penuntun Praktis. Yogyakarta: Andi.
Djarwanto. (2000). Analisis Laporan Keuangan. Yogyakarta: BPFE
Engida, G. T. (2004). Factors Influencing taxpayers’ compliance with the tax system: An empirical study in Mekelle City, Ethiopia. EJournal of Tax Research, 2(1), 8–70.
Erly, S. (2005). Hukum Pajak (3rd ed.). Jakarta: Salemba Empat.
Handoko, S. (2013). Analisis Tingkat Efektivitas Pajak Daerah Sebagai Sumber Pendapatan Asli Daerah Kota Pontianak. Jurnal Ilmiah.
Halim, Abdul. (2004). Bunga Rampai Manajemen Keuangan Daerah. Edisi Revisi. Yogyakarta: UPP AMP YKPN.
Harun, H Hamrolie. (2003). Menghitung Potensi Pajak dan Retribusi Daerah. Yogyakarta: BFFE-Yogyakarta.
Hasanudin. (2015). Analisis Efektivitas dan Kontribusi Pajak Kendaraan Bermotor Terhadap Penerimaan Pendapatan Asli Daerah di Provinsi Maluku Utara. Skripsi Program Studi Akuntansi Universitas Samratulangi.
James, S., & Alley, C. (2009). Tax Compliance , Self-Assessment and Tax Administration School of Business and Economics , University of Exeter. Journal of Finance and Management in Public Services, 2(2), 27–42.
Kamaroellah, A. (2011). Retribution Revenue Contribution Analysis Of Marketing Revenue at Pamekasan District Revenue Office. Jurnal Ekonomika, 4(1).
Lestari, G. A. Widya., & Putri, I. G. A. M. Asri Dwija. (2017). Pengaruh Corporate Governance, Koneksi Politik, Dan Leverage Terhadap Penghindaran Pajak. E-Jurnal Akuntansi Universitas Udayana Vol.18.3., 18(3), 2028–2054.
Mahmudi. (2010). Analisis Laporan Keuangan Pemerintah Daerah. Sekolah Tinggi Ilmu Manajemen. Yogyakarta.
Makalew, M. D., Nangoi, G. B., & Lambey, R. (2018). Analisis Potensi Dan Efektivitas Penerimaan Pajak Restoran Di Kota Tomohon. Jurnal Riset Akuntansi Going Concern, 13(2), 57–67.
Mardiasmo. (2018). Perpajakan (Edisi Terbaru). Yogyakarta: ANDI
Martin, Lumumba Omweri, Migwi S.Wanjohi, Obara Magutu, & John Mageto Makoro. (2010). Taxprayer Attitudes and Tax Compliance Behavior in Kenya. African Journal of Business & Management, 1, 112–122.
Marziana Bt. Hj. Mohamad, Norkhazimah Bt. Ahmad, & Mohmad Sakarnor Bin Deris. (2010). The Reletionship Between Perceptions and level of compliance Under Self Assessment System-A Study in The East Coast Region. Journal of Global Business and Economic, 1(1), 241–257.
Niemirowski, P., Baldwin, S., & Wearing, A. J. (2003). Tax Related Behaviours , Beliefs , Attitudes and Values and. Journal Of Australian Taxation, 6(1), 132–165.
Norregaard, J. (2013). Taxing Immovable Property Revenue Potential and Implementation Challenges. IMF Working Papers, 13(129), 1. https://doi.org/10.5089/9781484369050.001
Pepinsky, T. B., & Wihardja, M. M. (2011). Decentralization and economic performance in Indonesia. Journal of East Asian Studies, 11(3), 337–371. https://doi.org/10.1017/S1598240800007372
Poulson, B. W., & Kaplan, J. G. (2008). State income taxes and economic growth. Cato Journal, 28(1), 53–70.
Pratamawaty, B. B., Cahyadini, A., Julianja, S., & Veronica, G. S. (2019). Policy Communication Strategy of Restaurant Tax to Increase Bandung’s Own-Source Revenue. IOP Conference Series: Earth and Environmental Science, 248(1). https://doi.org/10.1088/1755-1315/248/1/012068
Peraturan Daerah Nomor 15 Tahun 2018 Tentang Tata Cara Penagihan Pajak Daerah.
Peraturan Daerah Nomor 16 Tahun 2011 Tentang Pajak Restoran.
Prakosa, Bambang. (2005). Pajak dan Retribusi Daerah. Yogyakarta: UII Press.
Rahyuda, I. K., Murjana Yasa, I. G. W., & Yuliartini, N. N. (2004). Metodologi Penelitian. Universitas Udayana.
Ratnadi, N. M. D., & Widanaputra, A. A. G. P. (2019). Pengaruh Persepsi Kegunaan, Kemudahan Penggunaan dan Norma Subyektif pada Minat Berperilaku Penggunaan E-Billing. Jurnal Ilmiah Akuntansi Dan Bisnis, 14(2), 169. https://doi.org/10.24843/jiab.2019.v14.i02.p03
Republik Indonesia. Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Lembaran Negara Republik Indonesia Tahun 2009 Nomor 130.
Republik Indonesia, Undang-Undang Nomor 32 Tahun 2004 tentang Pemerintahan Daerah. Lembaran Negara Republik Indonesia Tahun 2004 Nomor 125.
Republik Indonesia, Undang-Undang Nomor 33 Tahun 2004 tentang Perimbangan Keuangan antara Pemerintah Pusat dan Pemerintah Daerah. Lembaran Negara Republik IndonesiaTahun 2004 Nomor 126.
Siahaan, M. P. (2010). Pajak Daerah dan Retribusi Daera. Jakarta: PT.Rajagrafindo Persada.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta, CV.
Sugiyono. (2018). Metode Penelitian Manajemen. Bandung: Alfabeta,CV.
Supadmi, Ni Luh. (2009). Meningkatkan Kepatuhan Wajib Pajak Melalui Kualitas Pelayanan. Jurnal Ilmiah Akuntansi Dan Bisnis, 1–14.
Tahar, A., & Rachman, A. K. (2016). Pengaruh Faktor Internal dan Faktor Eksternal Terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi Dan Investasi, 15(1), 56–67.
Tjip, I. (2011). Paradigm Change of Local Tax. Journal of Administraitive Science & Organization, 18(1), 33–42.
Waluyo. (2007). Perpajakan Indonesia. Yogyakarta: Salemba Empat.
Warsito. (2001). Hukum Pajak. Jakarta: PT. Rajawali Grafindo Persada.
Wirawati, N. G. P., & Putra, I. N. W. A. (2019). Analysis Of Factors That Influence The Compliance Of Tax And Restaurant Taxes In Tabanan Regency Of Bali, Indonesia. RJOAS: Russian Journal of Agricultural and Socio-Economic Sciences, 86(2), 216–227.
Wong, J. D. (2004). The fiscal impact of economic growth and development on local government revenue capacity. Journal of Public Budgeting, Accounting & Financial Management, 16(3), 413–423. https://doi.org/10.1108/jpbafm-16-03-2004-b006
Published
2021-02-22
How to Cite
DEWI, Ni Luh Risma Andika; DWI RATNADI, Ni Made.
Analisis Potensi, Efektivitas dan Kontribusi Pajak Restoran Kecamatan Kuta Utara pada Pendapatan Asli Daerah Kabupaten Badung.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 2, p. 275-287, feb. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/55078>. Date accessed: 02 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i02.p01.
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