PELAKSANAAN PEMENUHAN KEWAJIBAN PAJAK RESTORAN OLEH RESTORAN LAPO NI TONDONGTA PADA TAHUN 2014

Authors

  • Surnamin Surnamin Institut Ilmu Sosial dan Manajemen STIAMI, Indonesia
  • Toni Triyulianto Institut Ilmu Sosial dan Manajemen STIAMI, Indonesia
  • Iis Susanti Institut Ilmu Sosial dan Manajemen STIAMI, Indonesia

DOI:

https://doi.org/10.31334/reformasi.v2i3.605

Keywords:

Domestic Taxpayer, Fulfillment of Tax Obligations, Restaurant Taxes

Abstract

.Lapo Ni Tondongta Restaurant as a Domestic Taxpayer is obliged to fulfill restaurant tax obligations in 2014. In fulfilling these obligations, Lapo Ni Tondongta Restaurant performs Restaurant Tax obligations not in accordance with the applicable tax regulations in the case of the Restaurant Tax Law with reference to Provincial Regulation DKI Jakarta No. 11 of 2011. The purpose of this study is to determine whether the implementation of fulfillment of the obligation to collect, calculate, deposit and report on restaurant tax by Lapo Ni Tondongta Restaurant is in accordance with the applicable tax regulations. In collecting this Final Project Report data the authors make observations, interviews and citation of documents as supporting authors in order to get complete, accurate and valid data. It was concluded that in the implementation of Collection, Calculation, Depositing and Restaurant Tax Reporting by Lapo Ni Tondongta Restaurant in 2014 it was in accordance with the applicable tax regulations.

References

Darwin. 2010. Pajak Daerah dan Retribusi Daerah. Jakarta: Mitra Wacana Media

Resmi, Siti. 2009. Perpajakan Teori dan Kasus Edisi 3. Jakarta: Salemba Empat

Siahaan, Marihot P. 2010. Pajak Daerah dan Retribusi Daerah Edisi Revisi. Jakarta: Rajawali Pers

Suandy, Erly. 2014. Hukum Pajak Edisi 6. Jakarta: Salemba Empat

Zuraida, Ida. 2014. Teknik Penyusunan Peraturan Daerah tentang Pajak Daerah

dan Retribusi Daerah. Jakarta: Sinar Grafika

Undang-Undang Republik Indonesia Nomor 16 Tahun 2009 tentang Ketentuan Umum dan Tata Cara Perpajakan.

Undang-Undang Republik Indonesia Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah.

Peraturan Daerah Provinsi Daerah Khusus Ibukota Jakarta No. 6 Tahun 2010 tentang Ketentuan Umum Pajak Daerah.

Peraturan Daerah Provinsi Daerah Khusus Ibukota Jakarta No. 11 Tahun 2011 tentang Pajak Restoran.

Peraturan Gubernur Provinsi Daerah Khusus Ibukota Jakarta No. 224 Tahun 2012 tentang Pembayaran dan Pelaporan Transaksi Usaha Pajak Hotel, Pajak Restoran, Pajak Hiburan dan Pajak Parkir melalui online system.

Downloads

Published

2019-10-31

Issue

Vol. 2 No. 3: Agustus 2015 (Spesial Issues)

Section

Articles

License

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Please find the rights and licenses in  JURNAL REFORMASI ADMINISTRASI
Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.

  1. License

The commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-ShareAlike 4.0 International License.

2. Author(s)' Warranties

The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).

3. User Rights

JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Majalah Ilmiah Bijak permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Majalah Ilmiah Bijak on distributing works in the journal and other media of publications.

4. Co-Authorship

If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. 

JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani will not be held liable for anything that may arise due to the author(s) internal dispute. JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani will only communicate with the corresponding author.

5. Miscellaneous

JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.

 

Every accepted manuscript should be accompanied by "Copyright Transfer Agreement"prior to the article publication.