Analisi Efektivitas Pemungutan Pajak Restoran dan Pajak Hiburan Pasa Galaxy Reflexology Sebagai Salah Satu Sumber Pendapatan Asli Daerah Studi Kasus : Kota Jakarta Barat Tahun 2021 - 2022

Akbar, Ryan and ., Erion S, MM, M. Phil (2023) Analisi Efektivitas Pemungutan Pajak Restoran dan Pajak Hiburan Pasa Galaxy Reflexology Sebagai Salah Satu Sumber Pendapatan Asli Daerah Studi Kasus : Kota Jakarta Barat Tahun 2021 - 2022. ITB Ahmad Dahlan Jakarta, Jakarta.

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Abstract

RYAN GHIFFARI AKBAR. Analisis Efektivitas Pemungutan Pajak Restoran dan Pajak Hiburan Pada Galaxy Reflexology Sebagai Salah Satu Sumber Pendapatan Asli Daerah Studi Kasus : Kota Jakarta Barat Tahun 2021-2022. Dibimbing oleh Bapak ERION.
Penelitian ini bertujuan untuk menganalisis efektivitas pemungutan pajak restoran dan pajak hiburan pada Galaxy Reflexology sebagai salah satu sumber pendapatan asli daerah di Kota Jakarta Barat selama periode tahun 2021-2022. Pajak restoran dan pajak hiburan merupakan kontributor utama bagi penerimaan pendapatan daerah, yang memberikan dukungan penting dalam penyediaan layanan publik dan pembangunan kota. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan mengumpulkan data terkait jumlah pemungutan pajak, besaran tarif pajak, serta data pendapatan yang terkait selama dua tahun berjalan. Teknik pengolahan data yang digunakan memakai teknik observasi.Hasil penelitian diharapkan dapat memberikan gambaran tentang sejauh mana pajak restoran dan pajak hiburan di Galaxy Reflexology telah berkontribusi dalam pendapatan asli daerah selama dua tahun terakhir. Selain itu, hasil penelitian juga dapat memberikan pandangan yang lebih luas mengenai peran sektor usaha seperti restoran dan hiburan dalam mendukung pembangunan ekonomi lokal dan kesejahteraan masyarakat kota.
Kata Kunci : Efektivitas Pemungutan Pajak, Pajak Restoran, Pajak Hiburan, Pendapatan Asli Daerah.

ABSTRACT
RYAN GHIFFARI AKBAR. Analysis of the Effectiveness of Restaurant Tax and Entertainment Tax Collection at Galaxy Reflexology as a Source of Regional Original Revenue Case Study: West Jakarta City in 2021-2022. Supervised by Mr ERION.
This study aims to analyze the effectiveness of restaurant tax and entertainment tax collection at Galaxy Reflexology as a source of local revenue in West Jakarta City during the 2021-2022 period. Restaurant tax and entertainment tax are major contributors to local revenue receipts, which provide important support in the provision of public services and city development. The research method used is a quantitative approach by collecting data related to the amount of tax collection, the amount of tax rates, and related revenue data for the two years running. The results of the study are expected to provide an overview of the extent to which the restaurant tax and entertainment tax at Galaxy Reflexology have contributed to local revenue over the past two years. In addition, the results of the study can also provide a broader view of the role of business sectors such as restaurants and entertainment in supporting local economic development and the welfare of urban communities.
Keywords: Effectiveness of Restoration Tax Collection, Entertainment Tax, Source of Regional Original Revenue

Item Type: Other
Subjects: N Fine Arts > N Visual arts (General) For photography, see TR
N Fine Arts > NK Decorative arts Applied arts Decoration and ornament
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Khalifafachri Albi
Date Deposited: 17 Feb 2025 04:09
Last Modified: 17 Feb 2025 04:09
URI: http://repository.itb-ad.ac.id/id/eprint/190

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