ANALISIS KONTRIBUSI PAJAK RESTORAN DALAM MENINGKATKAN PENDAPATAN RESTORAN (STUDI KASUS DI BPKD KOTA SUKABUMI)

Abstract

Analysis of Restaurant Tax Contribution in Increasing Local Revenue (PAD) in Sukabumi City. This research was conducted to see and analyze the contribution of restaurant tax to the increase in local revenue (PAD) in Sukabumi City. The method used is a qualitative method with a descriptive approach. For data collection techniques used are interviews, documentation and related book sources. For technical data analysis, the techniques used are: 1) Data Collection, 2) Data Reduction, 3) Data Presentation, 4) Conclusion and Verification.The results of this study indicate the level of restaurant tax revenue in the last 5 years has continued to increase. Meanwhile, the contribution of restaurant tax to local taxes had decreased in 2016, but in the following years it managed to increase again. This can happen because it is caused by a lack of public awareness in paying taxes and still difficult tax payment facilities. Because of this, the Sukabumi City government finally issued an innovation in public services that made it easier for the public to report and pay taxes and conduct regular education on taxes to the public in order to increase the level of public awareness in paying taxes.

Keywords: Contribution, Restaurant Tax, Local Revenue (PAD)