ARIFI, SITI RANI (2014) ANALISIS PENAGIHAN TUNGGAKAN PAJAK RESTORAN DI DINAS PENGELOLAAN KEUANGAN DAN ASET DAERAH KOTA PADANG ( Studi Kasus Tahun 2010-2012 ). Other thesis, ANDALAS UNIVERSITY.
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Abstract
Analisis Penagihan Tunggakan Pajak Restoran di Dinas Pengelolaan Keuangan dan Aset Daerah Kota Padang ( Studi Kasus Tahun 2010-2012 ) Skripsi oleh: Siti Rani Arifi Pembimbing: Rayna Kartika, SE, M.Com, Ak ABSTRACT This thesis aimed to describe the act of collection of tax arrears, understand about contribution of tax arrears billing of restaurants, examine about problem of implementation of tax collection and how to solve the problems in collection of tax arrears restaurants in Department of Finance and Assets Management of Padang year 2010-2012. This thesis analyzed billing of tax arrears restaurants to increasing tax revenues and local taxes restaurants in Padang. The type of this thesis is descriptive quantitative and using primary data which is acquired directly by interview, documentation, study literature, secondary data from 2010-2012 and local regulation related to restaurants tax through Department of Finance and Assets Management Padang. Analysis data used is ratio of effectiveness by comparing realization contribution of restaurants tax arrears to restaurants tax arrears and contribution ratio by comparing realization contribution of restaurants tax arrears to realization contribution of restaurants tax and local taxes. The result in this study show that collection of restaurants tax arrears is affect to restaurants tax revenue and local taxes in Padang and implementation of tax collection can not be fully implemented because there are still some procedures are still not able to do such issuance of admonition. Keywords : restaurants tax arrears, realization of restaurants tax arrears payment, restaurants tax, local taxes
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
| Unit atau Lembaga: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | Marina R kurniawan |
| Date Deposited: | 29 Jan 2015 01:10 |
| Last Modified: | 29 Jan 2015 01:10 |
| URI: | http://repository.unand.ac.id/id/eprint/21846 |
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