ANALISIS PERBANDINGAN POTENSI PENERIMAAN DENGAN REALISASI PENERIMAAN PAJAK RESTORAN DI KABUPATEN MOJOKERTO TAHUN ANGGARAN 2013 - 2017

SUCI HIDAYATULLOH, SUCI HIDAYATULLOH (2019) ANALISIS PERBANDINGAN POTENSI PENERIMAAN DENGAN REALISASI PENERIMAAN PAJAK RESTORAN DI KABUPATEN MOJOKERTO TAHUN ANGGARAN 2013 - 2017. Bachelor thesis, UNIVERSITAS ISLAM MAJAPAHIT MOJOKERTO.

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Abstract

ABSTRACT Hidayatulloh, Suci, 2018. “Comparative Analysis of Potential Acceptance and Realization of Restaurant Tax Revenues in Mojokerto Regency 2013 – 2017”. thesis, Accounting Department, Faculty of Economics, Majapahit Islamic University (UNIM). Advisor I : Hari Setiono SE., M.Si Advisor II : Tatas Ridho Nugroho S.Pd., M.Pd Restaurant Tax is one of the many taxes that Mojokerto Regency has, where its existence is very important as a source of regional revenue or Regional Original Revenue. The purpose of this study was to analyze the comparison of potential revenues with the realization of restaurant tax revenues in 2013-2017 in Mojokerto Regency. Data was obtained from BAPENDA in Mojokerto Regency and the restaurant manager. This type of research is descriptive research with a quantitative approach. The data used are secondary and primary data. The analysis shows that the growth rate of restaurant taxpayers is 64.67% the growth rate of restaurant tax revenue is 36.01%. The effectiveness of the collection and management of restaurant tax in Mojokerto Regency has been effective if the restaurant tax revenue target is used at 130.82%. However, if the potential of restaurant tax revenue is used, the restaurant tax effectiveness has not been effective with an effectiveness level of 10.31%. The inhibiting factor faced by the Regency Government in increasing the restaurant tax is the existence of an orderly taxpayer, a taxpayer who does not report actual turnover. Efforts made to overcome the obstacles faced by the government are by conducting tax collection directly, issuing STPD, reprimand letters, monitoring and checking in the field. Based on the prediction of restaurant tax receipts, the income figure continues to increase. Keywords: Potential Acceptance, Realization of Revenues, Restaurant Taxes.

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