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JURNAL BISNIS DAN AKUNTANSI
Vol. 17, No. 1a, November 2015

NULLANALISIS TATA CARA PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK RESTORAN

AGUSTINNE

STIE Trisakti
agustinne@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL17/NULLANALISIS TATA CARA PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK RESTORAN

ABSTRACT:

The purpose of this research is to investigate the procedures for calculation, payment and tax reporting of the restaurant tax suitability with Regulation Number 11 Year 2011 on tax restaurant also to determine the contribution and effectiveness tax on restaurant to Local revenue. The object of this study are the GZ Restaurants in Pluit and DISPENDA in Abdul Muis. The data used in this research are sales recapitulation, form of tax payment, form of reporting and data of contribution and effectiveness tax on restaurant from year 2011 until 2013 related with local revenues in DKI Jakarta. The results based on the sample in December 2013 shows that GZ restaurant have done calculating restaurant tax not based on the Regulation number 11 year 2011, but for the date of payment and reporting GZ Restaurant has done based on the Regulation number 11 year 2011, except for the payment of tax on restaurant in June, July, September, December and report in December. The results in DISPENDA shows that, the total contribution restaurant tax to the local revenue during 2011 until 2013 amounted to Rp 3.822.923.742.623 or by percentage is 5.73%, with an average growth of 20.83% per year and the effectiveness of the restaurant tax has exceeded the planned target of Rp 271.923.743.163 or by a percentage which in 2011 amounted to 5.74% , in the year 2012 amounted to 5.41% and in the year 2013 amounted to 10.88%. Based on this research, it is known that the restaurant tax contribution and effectiveness has a significant effect to local revenue in DKI Jakarta

Keyword :Calculation, Payment and Reporting, Tax on restaurant, The regulation number 11 year 2011, Contribution, Effectiveness, Local Revenue
 
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