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Title: | P R O S E D U R P E M U N G U T A N , P E N Y E T O R A N D A N P E L A P O R A N P A J A K R E S T O R A N P A D A D I N A S P E N D A P A T A N K A B U P A T E N J E M B E R |
Authors: | V i k a A n d r i y a n i |
Keywords: | pajak restoran |
Issue Date: | 28-Jan-2014 |
Series/Report no.: | 1 0 0 9 0 3 1 0 1 0 4 1; |
Abstract: | P e l a k s a n a a n P r a k t e k K e r j a N y a t a d i l a k s a n a k a n p a d a D i n a s P e n d a p a t a n K a b u p a t e n J e m b e r p a d a b i d a n g P e n a g i h a n d a n K e b e r a t a n . P K N d i l a k s a n a k a n s e l a m a 1 ( s a t u ) b u l a n y a n g b e r t u j u a n u n t u k l e b i h m e n g e t a h u i d a n m e m a h a m i s e c a r a n y a t a m e n g e n a i p r o s e d u r p e m u n g u t a n , p e n y e t o r a n d a n p e l a p o r a n k h u s u s n y a p a j a k r e s t o r a n p a d a D i n a s P e n d a p a t a n K a b u p a t e n J e m b e r . M a n f a a t y a n g d i p e r o l e h d a r i p e l a k s a n a a n P r a k t e k K e r j a N y a t a a d a l a h s e b a g a i s a r a n a m e m p e r l u a s w a w a s a n , m e n i n g k a t k a n k e t e r a m p i l a n d a n p e m a h a m a n m a h a s i s w a m e n g e n a i p e r m a s a l a h a n y a n g a d a d a l a m p e r p a j a k a n k h u s u n y a m e n g e n a i p r o s e d u r p e m u n g u t a n , p e n y e t o r a n d a n p e l a p o r a n p a j a k r e s t o r a n p a d a D i n a s P e n d a p a t a n K a b u p a t e n J e m b e r s e r t a s e b a g a i t a m b a h a n r e f e r e n s i b a g i m a h a s i s w a y a n g b e r k e p e n t i n g a n p a d a P r o g r a m S t u d i D i p l o m a I I I P e r p a j a k a n J u r u s a n I l m u A d m i n i s t r a s i F a k u l t a s I l m u S o s i a l d a n I l m u P o l i t i k U n i v e r s i t a s J e m b e r . P a j a k R e s t o r a n a d a l a h p u n g u t a n y a n g d i k e n a k a n t e r h a d a p p e l a y a n a n y a n g d i s e d i a k a n r e s t o r a n t e r m a s u k c a t e r i n g , r u m a h m a k a n , p u j a s e r a , k a n t i n b e r d a s a r k a n p e r a t u r a n p e r u n d a n g u n d a n g a n N o 2 8 T a h u n 2 0 0 9 T e n t a n g P a j a k D a e r a h d a n R e t r i b u s i D a e r a h d a n P e r a t u r a n D a e r a h K a b u p a t e n J e m b e r N o 3 T a h u n 2 0 1 1 T e n t a n g P a j a k D a e r a h . D a l a m p e m u n g u t a n P a j a k R e s t o r a n p a d a D i n a s P e n d a p a t a n K a b u p a t e n J e m b e r y a n g d i t e r a p k a n y a i t u S e l f A s s e s s m e n t S y s t e m . S e l f A s s e s m e n t s y s t e m m e r u p a k a n s i s t e m p e m u n g u t a n p a j a k y a n g m e m b e r i w e w e n a n g k e p a d a W a j i b P a j a k u n t u k m e n e n t u k a n b e s a r n y a p a j a k t e r u t a n g , W a j i b P a j a k a k t i f m u l a i d a r i m e n g h i t u n g , m e n y e t o r d a n m e l a p o r k a n s e n d i r i p a j a k y a n g t e r u t a n g , F i s k u s t i d a k i k u t c a m p u r d a n h a n y a m e n g a w a s i . P e n y e t o r a n d i l a k u k a n p a l i n g l a m a 3 0 h a r i s e j a k d i t e r b i t k a n n y a S K P D ( S u r a t K e t e t a p a n P a j a k D a e r a h ) . P e l a p o r a n a k h i r a t a s p a j a k r e s t o r a n d i l a p o r k a n k e p a d a P e m e r i n t a h D a e r a h . P a d a B u l a n J a n u a r i D e p o t M a w a r m e n y a m p a i k a n n i l a i p e n j u a l a n s e b e s a r R p 7 . 9 6 7 . 8 0 0 . P a d a B u l a n F e b r u a r i 2 0 1 2 D i n a s P e n d a p a t a n K a b u p a t e n J e m b e r t e l a h m e n d a p a t k a n h a s i l p e m u n g u t a n P a j a k R e s t o r a n a t a s D e p o t M a w a r s e b e s a r R p 7 . 9 6 7 . 8 0 0 . A t a s p e m u n g u t a n b u l a n F e b r u a r i 2 0 1 2 t e r s e b u t D i n a s P e n d a p a t a n K a b u p a t e n J e m b e r m e n y e t o r k a n P a j a k R e s t o r a n a t a s D e p o t M a w a r s e b e s a r R p 7 . 9 6 7 . 8 0 0 k e k a s d a e r a h p e m e r i n t a h k a b u p a t e n J e m b e r m e l a l u i B a n k J a t i m p a l i n g l a m b a t a k h i r b u l a n F e b r u a r i 2 0 1 2 . P r o s e s S e l a n j u t n y a y a i t u m e n y a m p a i k a n l a p o r a n k e p a d a P e m e r i n t a h K a b u p a t e n J e m b e r b e r u p a S u r a t T a n d a S e t o r a n ( S T S ) d a n S l i p b u k t i s e t o r a n B a n k J a t i m . P e l a p o r a n k e p a d a p e m e r i n t a h d a e r a h p a j a k r e s t o r a n a t a s D e p o t M a w a r b u l a n F e b r u a r i s e b e s a r R p 7 . 9 6 7 . 8 0 0 d i l a k u k a n p a d a t a n g g a l 6 M a r e t 2 0 1 2 . K e s i m p u l a n y a n g d i p e r o l e h p e n u l i s d a r i p r o s e d u r p e m u n g u t a n , p e n y e t o r a n d a n p e l a p o r a n P a j a k R e s t o r a n t e l a h b e r j a l a n s e b a g a i m a n a m e s t i n y a d a n s e s u a i d e n g a n k e t e n t u a n p e r a t u r a n p e r u n d a n g u n d a n g a n y a n g b e r l a k u . D a l a m m a s a m a s a y a n g a k a n d a t a n g d i h a r a p k a n D i n a s P e n d a p a t a n K a b u p a t e n J e m b e r d a p a t m e m p e r t a h a n k a n b a h k a n l e b i h m e n i n g k a t k a n k i n e r j a n y a u n t u k m e n g g a l i p o t e n s i p o t e n s i y a n g a d a k h u s u s n y a p a j a k r e s t o r a n , s e h i n g g a d a p a t m e m b a n t u p e m e r i n t a h k h u s u s n y a p e m e r i n t a h d a e r a h d a l a m m e n i n g k a t k a n p e n d a p a t a n d a e r a h g u n a k e p e n t i n g a n p e m b a n g u n a n d a e r a h . |
URI: | http://repository.unej.ac.id/handle/123456789/25792 |
Appears in Collections: | UT-Faculty of Social and Political Sciences |
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