CD Skripsi

Efektivitas Peran Badan Pendapatan Daerah Kota Pekanbaru Dalam Penyuluhan Dan Pemungutan Pajak Coffee Shop Di Kota Pekanbaru

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ABSTRACT
The rapid development of the micro, small and medium enterprise (MSME)
sector, especially coffee shops in Pekanbaru City, has contributed significantly to
regional economic growth. However, the increasing number of coffee shops also
poses new challenges for local governments in optimizing local tax revenue,
especially Restaurant Tax. Therefore, it is important to examine how the role of
the Regional Revenue Agency (Bapenda) of Pekanbaru City in conducting
counseling and tax collection on coffee shops. The formulation of the problems in
this study include: how the role of Bapenda Pekanbaru City in counseling and
collecting coffee shop taxes, what are the obstacles faced, and how efforts are
made to overcome these obstacles.
This research uses a sociological juridical approach method, namely by
examining the applicable regulations while looking at their implementation in the
field. The data used is primary data obtained through direct interviews with the
Pekanbaru City Bapenda and coffee shop owners, as well as secondary data in
the form of laws and regulations and other official documents. Data analysis
techniques are carried out descriptively-qualitatively, by describing the findings
based on empirical facts in the field which are then associated with relevant
theories and legal provisions.
The results showed that Bapenda Pekanbaru City had carried out the
function of counseling and collecting coffee shop taxes, but the implementation
was not optimal. This is caused by several obstacles, including the lack of
awareness of business owners of tax obligations, limited resources of tax officials,
and lack of socialization. To overcome these obstacles, Bapenda has made several
efforts such as intensification of counseling, recollection of tax objects, and
utilization of digital systems in tax monitoring. This study recommends improving
the quality of counseling and supervision on an ongoing basis to encourage tax
compliance among coffee shop business actors.
Keywords : Bapenda, Local Tax, Coffee shop, Counseling, Pekanbaru City.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1809124759

Penerbit

Pekanbaru : Universitas Riau – F.HUKUM – HUKUM ADMINISTRASI NEGARA., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1809124759

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

HUKUM ADMINISTRASI NEGARA

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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