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Evaluasi Penerimaan Pajak Restoran Di Kabupaten Penajam Paser Utara

Yunita Liliyana Damayanti

Abstract


This study discuss tax evaluation based on criteria of good taxation. Object of this study is restaurant tax in Penajam Paser Utara District.  This study is aimed to determine whether the collection of restaurant tax by Department Revenue of Penajam Paser Utara District has followed the criteria of good taxation i.e. adequacy, elasticity, equity, ability to implement administratively, political support, and suitability as a local tax.  This study also calculated the potential of restaurant tax revenue and effective tax rate.  The results show that restaurant tax in Penajam Paser Utara District is not collected based on criteria of good taxation.  The result also show that the actual revenue and target of  restaurant tax set by Department Revenue of Penajam Paser Utara District are far below the potential. It is suggested that the Local Government of Penajam Paser Utara can produce the local regulation of restaurant tax immediately with the tax rates calculation based on official assessment.


Keywords


Restaurant tax; tax evaluation; good taxation; tax potential

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References


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DOI: http://dx.doi.org/10.21002/jke.v6i1.53

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