Peluang dan Tantangan Peningkatan Kapasitas Administrasi Perpajakan atas Pemungutan Pajak Restoran di Kota Tangerang Selatan
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Abstract
ABSTRACT
The largest contribution to South Tangerang revenue comes from local tax. Then, from the total of local tax revenue, restaurant tax has played signficant role. Although the realization of restaurant tax revenue in South Tangerang City has always reached the target even has exceeded the target every year, there have been still problems occured in the tax administration process resulting in less optimal tax revenue. This study aims to analyze the opportunities and challenges of increasing tax administration capacity on restaurant tax collection in South Tangerang City to optimize local tax revenues. This study uses a qualitative approach and qualitative research method. Data collection was carried out by literature studies. The results of the study indicate that the opportunities for increasing tax administration capacity could be undertaken, among others, by conducting socialization; updating licensing procedures; expanding confirmation of restaurant information to the Culture and Tourism Office of South Tangerang City and the application of online food delivery services; with an online restaurant tax collection and payment system. Existing challenges include the lack of personnel to conduct outreach to the field and the lack of personnel communication skills from the Bapenda of South Tangerang City.
ABSTRAK
Penerimaan pajak daerah merupakan komponen terbesar dalam Pendapatan Asli Daerah (PAD) Kota Tangerang Selatan. Penerimaan pajak restoran mengambil proporsi besar dalam total penerimaan pajak. Meskipun realisasi penerimaan pajak restoran di Kota Tangerang Selatan selalu mencapai target bahkan melampaui target setiap tahun nya, namun masih terdapat masalah-masalah yang terjadi di dalam proses administrasi pajak restoran yang mengakibatkan penerimaan pajak restoran di Kota Tangerang Selatan belum optimal. Penelitian ini bertujuan untuk menganalisis peluang dan tantangan peningkatan kapasitas administrasi perpajakan atas pemungutan pajak restoran di Kota Tangerang Selatan, dalam rangka mengoptimalkan penerimaan pajak daerah, khususnya pajak restoran di Kota Tangerang Selatan. Penelitian ini menggunakan pendekatan kualitatif. Pengumpulan data pada penelitian ini dilakukan dengan studi literatur. Hasil penelitian menunjukkan bahwa peluang peningkatan kapasitas administrasi perpajakan dapat dilakukan dengan melakukan sosialisasi; pembaruan prosedur perizinan; memperluas konfirmasi informasi restoran ke dinas Budaya dan Pariwisata Kota Tangerang Selatan dan pihak aplikasi jasa layanan antar makanan online; dengan sistem pemungutan dan pembayaran pajak restoran secara online. Tantangan yang ada antara lain kurangnya jumlah personil untuk melakukan sosialisasi ke lapangan dan kurangnya kemampuan komunikasi personil dari Bapenda Kota Tangerang Selatan.
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