YUDITAMA, YUDIT (2022) Tinjauan Terkait Optimalisasi Penerimaan Pajak Restoran di Kabupaten Kebumen dalam Rangka Menuju Kehidupan Normal Baru. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian ini membahas mengenai Pajak Restoran di Kabupaten Kebumen sebelum dan sesudah pandemi Covid-19 yang bertujuan untuk melihat bagaimana kondisi pemungutan Pajak Restoran di Kabupaten Kebumen dan bagaimana langkah yang dilakukan dalam mengoptimalisasi penerimaan Pajak Restoran. Penelitian dilatarbelakangi oleh kondisi perekonomian yang menurun di berbagai sektor, termasuk bisnis restoran, akibat adanya pandemi Covid-19 yang menyebabkan penerimaan Pajak Restoran menurun. Objek penelitian adalah BPKPD Kabupaten Kebumen selaku instansi daerah yang mengelola Pajak Restoran. penelitian terbatas menggunakan data dalam kurun waktu tahun 2018 sampai dengan tahun 2021. Metode penelitian yang digunakan adalah kajian pustaka dan penelitian lapangan berupa wawancara dan dokumentasi serta dilakukan analisis deskriptif untuk menjelaskan apa yang terjadi. Hasil yang didapat dari penelitian adalah proses pemungutan Pajak Restoran tidak berbeda saat pandemi ataupun sebelum pandemi. Diketahui juga BPKPD telah melakukan beberapa cara untuk mengoptimalkan penerimaan Pajak Restoran. Dibahas pula dalam penelitian ini mengenai dampak pandemi Covid-19 terhadap Pajak Restoran di Kabupaten Kebumen serta hambatan yang terjadi dalam pelaksanaan pemungutan Pajak Restoran./This study discusses the Restaurant Tax in Kebumen Regency before and before the Covid-19 pandemic which aims to see how to collect Restaurant Tax in Kebumen Regency and what steps are taken in optimizing Restaurant Tax receipts. The research was motivated by declining economic conditions in various sectors, including the restaurant business, due to the Covid-19 pandemic which caused restaurant tax revenues to decline. The object of research is the BPKPD of Kebumen Regency as the regional agency that manages the Restaurant Tax. limited research using data from 2018 to 2021. The research method used is literature review and field research in the form of interviews and documentation as well as descriptive analysis to explain what happened. The results obtained from the study are that the restaurant tax collection process is no different during the pandemic or before the pandemic. there is also the BPKPD which has taken several ways to optimize restaurant tax revenues. This research also discusses the impact of the Covid-19 pandemic on Restaurant Tax in Kebumen Regency and the obstacles that occur in the implementation of Restaurant Tax collection.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Pajak Restoran, Kabupaten Kebumen, Pandemi, Kehidupan Normal Baru, Restaurant Tax, Kebumen District, Pandemic, New Normal Life |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.598 Public Finance of Indonesia PKN STAN Subject Area > Pajak Daerah dan Retribusi Daerah |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 27 Mar 2023 07:35 |
| Last Modified: | 27 Mar 2023 07:35 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1191 |
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