CD Skripsi

Efektivitas Self Assesment System Pada Wajib Pajak Restoran Oleh Badan Pendapatan Daerah (Bapenda) Kota Pekanbaru

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Self-assessment system is a tax payment system where each taxpayer is entrusted to calculate and report their own tax obligations. The Regional Revenue Agency (BAPENDA) as a place to provide services to each taxpayer. The purpose of this research is to see the effectiveness of the self-assessment system and the challenges faced in implementing this system. Delone and Mclean's theory (in andiekaputra, 2022) is used in this study, and there are six aspects of measuring effectiveness, including: system quality measurement indicators adaptability, ease of use, timeless, and security. Information quality measurement indicators are completeness, understandability, and relevance. Service quality measurement indicators are assurance, empathy, and responsiveness. Use. User satisfaction indicators measure efficiency, effectiveness, and repeat satisfaction. Net benefits measurement indicators are ease of job, speed of accomplishing job tasks, and time savings. This research uses qualitative research methods that use data collection techniques such as observation and interviews. The results showed that the self-assessment system is a system that is good enough to be applied in tax collection. The need for in-depth socialization, optimal monitoring and supervision by BAPENDA of taxpayers.

Keywords: Self assessment system, Restaurant Tax.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2001112178

Penerbit

Pekanbaru : Universitas Riau FISIPOL Administrasi Publik., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2001112178

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

ILMU ADMINISTRASI PUBILK

Info Detail Spesifik

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Pernyataan Tanggungjawab

Mutia

Versi lain/terkait

Lampiran Berkas

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