CD Skripsi
Optimalisasi Pendapatan Pajak Restoran Oleh Badan Pengelolaan Keuangan Dan Aset Daerah Di Kecamatan Pangkalan Kerinci Kabupaten Pelalawan
Restaurant tax revenue in Pangkalan Kerinci Subdistrict, Pelalawan Regency has
decreased in recent years, this is due to the absence of an inventory of tax
recipients, limited operational tax collection and collection, weak monitoring
mechanisms, socialization of tax collection involving sub-districts has not been
evenly distributed so that people receive restaurant tax information. very limited,
and guidance to taxpayers. Optimizing restaurant tax revenue is a step forward
made by the Regional Financial and Asset Management Agency of Pelalawan
Regency to increase restaurant tax, especially in Pangkalan Kerinci District. This
study aims to present the optimization analysis that has been carried out so that it
shows the analysis of the inhibiting factors of optimizing restaurant tax revenue in
Pangkalan Kerinci District. To achieve this goal, this study uses interactive
analysis techniques with qualitative research using a descriptive approach and
the required data, both primary and secondary data, are obtained through
observation, interviews, and documentation and then analyzed based on the
research problem. This research shows that first, the optimization of restaurant
tax revenue in Pangkalan Kerinci District in this study is not optimal in creasing
restaurant tax. Second, the inhibiting factors are operational limitations,
executive capabilities, and lack of public awareness in paying restaurant taxes in
Pangkalan Kerinci District.
Keywords : Optimization, Public Organization, Restaurant Tax
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