PEMBERLAKUAN KALKULATOR PAJAK PADA TUJUH RUMAH MAKAN DI KOTA KENDARI
DOI:
https://doi.org/10.33772/kabanti.v6i1.1440Keywords:
Kalkulator Pajak, Rumah MakanAbstract
Tujuan dari penelitian ini untuk mengetahui pendapat pemilik rumah makan atas diberlakukannya kalkulator pajak oleh pemerintah Kota Kendari kepada pelanggan dan pendapat pelanggan atas diberlakukannya pajak. Menggunakan metode etnografi dengan pengumpulan data pengamatan terlibat dan wawancara mendalam. Analisis data dilakukan secara deskriptif kualitatif dengan menggunakan teori kekuasaan simbolik oleh Bourdieu (1987). Hasil penelitian ini menunjukan bahwa latar belakang pemberlakuan pajak sebesar 10% kepada pelanggan di beberapa rumah makan di Kota Kendari adalah bersumber pada undang-undang No. 28/2009 Pajak Daerah dan Retribusi Daerah. Dari tujuh pemilik rumah makan yang dijadikan informan, lima diantaranya setuju dengan alasan bisa menambah pemasukan asli daerah, sekalipun pemberlakuan pajak tersebut berdampak pada berkurangnya pelanggan, sementara dua informan merasa keberatan karena harus menyampaikan kepada pelanggan, namun aturan tersebut harus ditaati agar tidak mendapat teguran dari petugas. Sedangkan pendapat pengunjung pada tujuh rumah makan di Kota Kendari, ada yang setuju dan ada juga yang tidak setuju dengan alasan memberatkan, namun karena itu sudah menjadi keputusan pemerintah sehingga harus ditaati.
Downloads
References
Marikere, ddk. 2020. Analisis penerapan pajak restoran pada penjualan (Studi kasus Rumah Makan Geprek Jo Manado). indonesia Accounting Journal Volume 2, Number 2, Year 2020.
Permanasari, dkk. 2018. Sistem Penagihan Pajak Restoran Untuk Meningkatkan Pendapatan Daerah Pada Badan Pengelolaan Pajak Dan Retribusi Daerah Di Marabahan. (Prosiding Seminar Nasional ASBIS 2018 Politeknik Negeri Banjarmasin).
Siregar, Ali Hasan. 2017. Strategi Peningkatan Pendapatan Asli Daerah (Pad) Di Kabupaten Padang Lawas (Studi Kasus : Sektor Pajak Restoran/Rumah Makan). (Skripsi: Program Studi Administrasi Publik-Universitas Medan Area).
Sukri, M. 2010. Analisis Sistem Dan Prosedur Administrasi Penerimaan Pajak Rumah Makan Dan Restoran Pada Dinas Pendapatan Daerah Kota Pekanbaru. (Skripsi: Jurusan Administrasi Negara Fakultas Ekonomi Dan Ilmu Sosial Universitas islam Negeri Sultan Syarif Kasim Riau Pekanbaru).
Spadley, James p. 1997. Metode Etnografi. yogyakarta: Tiara Wacana.
Wemah, Edward W. 2013. Efektivitas Dan Kontribusi Penerimaan Pajak Hotel Dan Restoran Terhadap Pad Kota Manado. (Jurnal EMBA 871 Vol.1 No.3 Juni 2013, Hal. 871-881).
Wulandari, Tika, dan Suyanto. 2014. Pengaruh Pengetahuan Perpajakan, Tingkat Pendidikan, dan Sanksi Administrasi Terhadap Kepatuhan Wajib Pajak Dalam Melakukan Pembayaran Pajak Bumi Bangunan. Jurnal Akuntansi, Vol.2, No.2, Desember 2014.
Kurniawan, Rizki. 2014. analisis Kepatuhan Wajib Pajak Usaha Kecil Menengah (Ukm) Pada Rumah Makan Palupi. (Skripsi: Fakultas Ekonomi Dan Bisnis Universitas Pembangunan Nasionalâ€Veteran†Jawa Timur).
Putra, Ricko Gustika. 2016. Penegakan Hukum Dalam Pemungutan Pajak Restoran Sebagai Pendapatan Asli Daerah Di Kabupaten Tanah Datar. (Skripsi: Fakultas Hukum di Universitas Andalas).
Rahayu,Nurulita. 2017. Pengaruh Pengetahuan Perpajakan, Ketegasan Sanksi Pajak, dan Tax Amnesty terhadap Kepatuhan Wajib Pajak. Akuntansi Dewantara, Vol. 1, No., April 2017. p-ISSN: 2550-0376, eISSN: 2549-9637.
Samudra A.A. 2015. Perpajakan di indonesia. Jakarta: PT. Raja Grafindo Persada.
Prasetya, Elvis Yudha Alvis. 2012. analisis pengenaan pajak restoran atas penyediaan makanan pada pesawat terbang (studi pada: PT Aerofood ACS). (Skripsi: Fisip-UI)
Suyanto, dkk. 2016. Tax Amnesti. Jurnal Akuntansi, Vol.4, No.2, Desember 2016.
Lambey & Megasilvia Windy Matahari. 2016. Analisis Kontribusi Pajak Restoran Terhadap Pendapatan Asli Daerah (Pad) Kabupaten Minahasa Selatan Tahun 2012-2014. (Skripsi: Fakultas Ekonomi dan Bisnis, Jurusan Akuntansi Universitas Sam Ratulangi Manado).
Astuti. 2017. Analisis Respon Wajib Pajak Restoran Terhadap Kebijakan Self Assessment System di Kabupaten Tanah Bumbu. (Skripsi, Jurusan Ekonomi Syariah, Fakultas Syariah dan Ekonomi Islam).
Additional Files
Published
Issue
Section
License
COPYRIGHT
KABANTI: Jurnal Kerabat Antropologi are published under the terms of the Creative Commons Attribution-ShareAlike. Authors retain the copyright to their work. Users may read, copy and distribute the work in any medium provided the authors and the journal are appropriately credited.
LICENSE TO PUBLISH
- License
All material published by KABANTI: Jurnal Kerabat Antropologi is protected under International copyright and intellectual property laws. The KABANTI is licensed under a Creative Commons 4.0 International License (CC-BY-SA) or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly works.
This license permits anyone to compose, repair, and make derivative creation even for commercial purposes, as long as appropriate credit and proper acknowledgment of the original publication from a journal are made to allow users to trace back to the original manuscript and author.
You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. If you remix, transform or build upon the material, you must distribute your contributions under the same license as the original.
- 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.
- User Rights
Under the Creative Commons Attribution-ShareAlike license, the author(s) and users are free to share (copy, distribute and transmit the contribution).
- Rights of Authors
Authors retain the following rights:
- copyright, and other proprietary rights relating to the article, such as patent rights,
- the right to use the substance of the article in future own works, including lectures and books,
- the right to reproduce the article for own purposes, provided the copies are not offered for sale,
- the right to self-archive the article.
- Co-Authorship
If the article was prepared jointly with other authors, the signatory of this form warrants that he/she has been authorized by all co-authors to sign this agreement on their behalf, and agrees to inform his/her co-authors of the terms of this agreement.
- Termination
This agreement can be terminated by the author or KABANTI upon two months’ notice where the other party has materially breached this agreement and failed to remedy such breach within a month of being given the terminating party’s notice requesting such breach to be remedied. No breach or violation of this agreement will cause this agreement or any license granted in it to terminate automatically or affect the definition of KABANTI.
- Royalties
This agreement entitles the author to no royalties or other fees. To such extent as legally permissible, the author waives his or her right to collect royalties relative to the article in respect of any use of the article by KABANTI or its sublicensee.
- Miscellaneous
KABANTI will publish the article (or have it published) in the Journal, if the article’s editorial process is successfully completed and KABANTI or its sublicensee has become obligated to have the article published. KABANTI may conform the article to a style of punctuation, spelling, capitalization and usage that it 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. KABANTI will be allowed to sublicense the rights that are licensed to it under this agreement.
