Prosedur Pemungutan Pajak Restoran Pada Badan Pendapatan Daerah Kota Surabaya

Abstract

Restaurant Tax is one of the sources of local revenue collected by the regional government through Badan Pendapatan Daerah Kota Surabaya. This Practical Work aims to determine the procedure for collecting Restaurant Tax at the Regional Revenue Agency of Surabaya City. The data used in this study are qualitative and quantitative data obtained from primary and secondary data sources. The data collection methods used in this Practical Work are observation, interviews, documentation, and literature study. Based on the result of the Practical Work, it can be concluded that the collection of Restaurant Tax at the Regional Revenue Agency of Surabaya City applies the Self Assessment System, in which taxpayers are authorized to calculate, pay, and report their own tax payable. The collection procedure begins with taxpayer registration and data collection to obtain a Regional Taxpayer Identification Number(NPWPD), tax reporting through e-SPTPD, issuance of an ID Billing, tax payment through the Tax Surveillance application and direct supervision by UPTB officers. Overall the Restaurant Tax collection procedure has been implemented properly and supported by a digital-based supervision system to improve taxpayer compliance.