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Penerapan Pajak Daerah Pada Caffe di Tulungagung

Author

Listed:
  • frahmana, Fatma eka intan
  • sari, yuana mei nanda
  • Hartanti, Lelen Yurike

Abstract

Tujuan dilakukannya penelitian ini adalah untuk mengetahui apakah masyarakat di Kabupaten Tulungagung sudah berperan aktif dalam membayar Pajak Caffe/Restoran. Metode yang digunakan adalah secara kualitatif dan kuantitatif yaitu suatu analisa yang menggambarkan serta menjelaskan keadaan obyek penelitian dengan menyajikan data-data berbentuk tabel dan analisa data dengan menggunakan perhitungan matematis. Data yang digunakan adalah respon dari responden mengenai pemungutan Pajak Caffe/Restoran di Kabupaten Tulungagung, kontribusi jenis pajak dan efektivitas pajak daerah serta menganalisis dampak covid-19 terhadap Pajak Caffe/Restoran. Metode pengumpulan data adalah wawancara langsung. Hasil kegiatan Tingkat efektivitas penerimaanpajak daerah adalah cukup efektif. Covid-19 berpengaruh negatif terhadap target dan realisasi pajak. Pihak daerah perlu menerapkan pentingnya membayar pajak agar terus memberikan sosialisasi kepada wajib pajak supaya memiliki kesadaran dan kemauan untuk memenuhi kewajiban mereka.

Suggested Citation

  • frahmana, Fatma eka intan & sari, yuana mei nanda & Hartanti, Lelen Yurike, 2021. "Penerapan Pajak Daerah Pada Caffe di Tulungagung," OSF Preprints 5s293, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:5s293
    DOI: 10.31219/osf.io/5s293
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