Review of The Implementations of Restaurant Tax Collection and Calculation at the Regional Revenue Agency of Padang City (BAPENDA Kota Padang)

Authors

  • Melli Herfina Academy Accounting Indonesia (AAI Padang)

DOI:

https://doi.org/10.38035/dijefa.v2i6.1249

Keywords:

Self Assessment System, Restaurant Tax, Locally-Generated Revenue

Abstract

The purpose of this study is to find out what system is used to implement restaurant tax collection and the calculations carried out by the Regional Revenue Agency of Padang City so that knowing the system applied will make it easier to increase local revenue.To obtain data and information, in this study adapted to the data collection method, the authors used interviews and observations. Primary data, the authors obtained from respondents, namely from employees of the Regional Revenue Agency of Padang City, while secondary data the authors obtained from the library by looking for books related to taxation.Our tax law adheres to self-assessment where taxpayers are given the trust to calculate and apply the amount of income owed and then report it to the tax counseling and consulting office after the tax year ends.

References

Andhika, Satria. 2020. Implementation of Restaurant Tax Collection by the Regional Financial and Asset Management Service (DPKAD). Lhokseumawe City.
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Baki. Muhammad. 2019. The Mechanism of Obstacles to Collection of Restaurant and Restaurant Taxes at the Regional Finance Agency of Pasaman Regency.
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Law No. 28 of 2009. Regarding Regional Taxes and Levies
Muliawan. Aldino. 2018. Procedures for Collection of Restaurant Taxes in an Effort to Increase Regional Original Income in Medan City.
Mardiasmo. 2016. Taxation Revised Edition 2016. Publisher Andi. Yogyakarta
Padang City Regional Regulation Number 3 of 2011. Concerning Restaurant Tax.
Qodri. Syarifudin. 2010. Evaluation of Restaurant Tax Collection System on Regional Original Income of Karanganyar Regency.
Rompas. Wensy. 2013. Analysis of Restaurant Tax Collection and Its Contribution to Minahasa Regency Original Revenue.
Regional Revenue Agency of Padang City (BAPENDA). Government Agencies Performance Report (LKJIP). 2021, Padang City.
Sumbayak. Joshua Primary. 2020. The Role of Restaurant Tax in Increasing Regional Original Income (PAD) of Medan City Study on the Regional Tax and Levy Management Agency (BPPRD). Medan city.
Susi. 2013. Implementation of the Restaurant Tax Collection System at the Regional Original Revenue Service of Indragiri Hilir Regency.

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Published

2022-01-15

Issue

Vol. 2 No. 6 (2022): Dinasti International Journal of Economics, Finance & Accounting (January - February 2022)

Section

Articles

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