Putra, Aditya Rama (2022) Pengaruh Pemberlakuan Pembatasan Kegiatan Masyarakat Terhadap Pajak Restoran di Kabupaten Klaten. KTTA thesis, Politeknik Keuangan Negara STAN.
![[img]](http://eprints.pknstan.ac.id/style/images/fileicons/text.png) |
Text (Cover)
01. Cover_Aditya Rama Putra_2301190330.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (100kB) |
|
Text (Abstrak)
02. Abstrak_Aditya Rama Putra_2301190330.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (398kB) |
|
Text (Daftar Isi)
03. Daftar Isi_Aditya Rama Putra_2301190330.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (340kB) |
|
Text (BAB I)
05. Bab I_Aditya Rama Putra_2301190330.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) |
|
Text (BAB II)
06. Bab II_Aditya Rama Putra_2301190330.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB) |
|
Text (BAB III)
07. Bab III_Aditya Rama Putra_2301190330.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB) |
|
Text (BAB IV)
08. Bab IV_Aditya Rama Putra_2301190330.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (405kB) |
|
Text (Daftar Pustaka)
09. Daftar Pustaka_Aditya Rama Putra_2301190330.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (344kB) |
Abstract
Penelitian ini membahas mengenai penerapan kebijakan Pemberlakuan Pembatasan Kegiatan Masyarakat (PPKM) yang dibagi menjadi 2 (dua) tahap, yakni PPKM Mikro dan PPKM Darurat Jawa dan Bali yang khususnya berlaku di Kabupaten Klaten. Penelitian ini dilakukan dengan tujuan mengetahui pengaruh yang diakibatkan dari penerapan kebijakan tersebut terhadap penerimaan pajak restoran di Kabupaten Klaten. Metode penelitian yang dilakukan dalam penelitian ini adalah metode kualitatif untuk memperoleh data non-numerik yang dapat berupa rekaman audio, kata, dan materi yang masih berkaitan dengan hal yang dibahas untuk mengetahui dampak yang diterima dan metode kuantitatif untuk memperoleh data berupa realisasi penerimaan pajak restoran. Penelitian ini pernah dilakukan oleh beberapa peneliti sebelumnya dan pada penelitian ini hanya berfokus pada dampak yang timbul penerapan kebijakan PPKM terhadap pajak restoran dan pengusaha restoran serta membandingkan realisasi pajak restoran di Kabupaten Klaten pada masa diterapkannya PSBB dan sebelum adanya pandemi Covid-19. Selain itu, penelitian ini terdapat juga upaya yang dilakukan oleh Pemerintah Kabupaten Klaten dalam mengoptimalkan pajak restoran pada tahun 2021./ This study discusses the implementation of the Policy for the Enforcement of Community Activity Restrictions (PPKM) which is divided into 2 (two) stages, namely Micro PPKM and Emergency PPKM Java and Bali which are especially applicable in Klaten Regency. This research was conducted with the aim of knowing the effect resulting from the application of the policy on restaurant tax revenues in Klaten Regency. The research method used in this study is a qualitative method to obtain non-numeric data which can be in the form of audio recordings, words, and material that is still related to the things discussed to determine the impact received and quantitative methods to obtain data in the form of restaurant tax revenue realization. This research has been carried out by several researchers before and in this study only focuses on the impact arising from the implementation of the PPKM policy on restaurant taxes and restaurant entrepreneurs and compares the realization of restaurant taxes in Klaten Regency during the implementation of PSBB and before the Covid-19 pandemic. In addition, this research also includes efforts made by the Klaten Regency Government in optimizing the restaurant tax in 2021.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Covid-19; PPKM Micro; Java and Bali Emergency PPKM; Restaurant Tax; Restaurant Entrepreneurs, Covid-19; PPKM Mikro; PPKM Darurat Jawa dan Bali; Pajak Restoran; Pengusaha Restoran. |
| 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: | 15 May 2023 07:33 |
| Last Modified: | 15 May 2023 07:33 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1468 |
Actions (login required)
 |
View Item |