Literature Study Of Restaurant Tax Collection With Online System Implementation

Authors

  • Cici Tri Jayanti Universitas Jember Author
  • Yulia Novita Sari Universitas Jember Author
  • Ella Juwitasari Universitas Jember Author
  • Lukman Hakim Universitas Jember Author
  • Krisna Putra Universitas Jember Author
  • Nurcahyaning Dwi Kusumaningrum Universitas Jember Author

DOI:

https://doi.org/10.62504/9szzjt77

Keywords:

Tax Collection, Restaurant Tax, Local Original Revenue

Abstract

This study aims to determine the implementation of restaurant tax collection with an online system in several regions in Indonesia. This research uses the method of literature study. The literature study method is a method by collecting and reviewing some previous research and then drawing conclusions from the previous research. The results obtained from the study of several literature are obstacles and supporting factors of online system implementation in several regions are more or less the same and there are some differences. The influencing factor is the quantity of tools and human resources in each region. This can affect the income of these areas.

Downloads

Download data is not yet available.

References

Antoro, MD ., Wulandari, NP ., Wicaksono, G. ., & Akmal, AI . (2022). The Role of restaurant tax ono regional income in Yogyakarta. Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside, 3(1), 1–9.

Farozin, A. N., Yuniningsih, T., & Herawati, A. R. (2023). Efektivitas Penerapan E-Tax Dalam Monitoring Pajak Restoran Di Kota Semarang. Journal of Public Policy and Management Review, 12(3), 280-291

Hamida, YA, & Wijaya, S. (2022). MSME Tax Compliance with Online Data System Optimization (Study in Yogyakarta). Indonesian Tax Journal (Indonesian Tax Review), 6(2), 327-341.

Huda, MN, & Wicaksono, G. (2021). Analysis of the Effectiveness and Contribution of Rural and Urban Land and Building Tax Revenues to the Regional Original Income of the City of Yogyakarta. Educoretax, 1(4), 284–290. https://doi.org/10.54957/educoretax.v1i4.108

Isnayni, MF, Irawan, B., & Apriani, F. (2020). Implementation of the Online System in Collecting Restaurant Taxes at the Samarinda City Regional Revenue Agency." Manokwari, West Papua Province (Doctoral Dissertation, Institute for Domestic Government). Public Policy and Management Review, 12(3), 280-291.

Online Tax. (2022). Get to know the 3 types of taxes, differences & examples. From https://www.online-tax.com/tangan-pajak-personal/pengelompokan-jen-jen-pajak-dan-penjualannya.

Renmaur, R.A. (2023). Implementation of an Online-Based Restaurant Tax Application System in Improving E-Government in Manokwari Regency, West Papua Province (Doctoral Dissertation, Institute of Domestic Government).

Republic of Indonesia. (2007). Law of the Republic of Indonesia Number 28 of 2007 concerning the Third Amendment to Law Number 6 of 1983 concerning General Provisions and Tax Procedures. Jakarta: Ministry of Finance.

Republic of Indonesia. (2009). Law of the Republic of Indonesia Number 28 of 2009 concerning Regional Taxes and Regional Levies. Jakarta: Financial Audit Agency of the Republic of Indonesia.

Rikardin, F. M., Nabilqodarsa, M. D., & Wicaksono, G. (2022). The Role Of Restaurant Tax And Contribution To Regional Income In Gorontalo City. ARBITRASE: Journal of Economics and Accounting, 3(2), 227-230.

Wicaksono, G., Wahyudi, E., Asmandani, V., Puspita, Y., Kharisma, FA, Rikardin, FM, & Adnan, F. (2023). The Role of Financial Recording in Restaurant Tax Revenue In Banyuwangi District, Indonesia. American Research Journal of Humanities & Social Science (ARJHSS). 06 (12) 45-50.

Wicaksono, G., Wahyudi, E., Adnan, F., Puspita, Y., Asmandani, V., & Safitri, D. (2023). Assistance in Restaurant Business Financial Management through the SIRESTO Application: Assistance in Restaurant Business Financial Management through the SIRESTO Application. Mattawang: Journal of Community Service, 4(4). https://doi.org/10.35877/454RI.mattawang2241

Zaini, Z., & Yulianto, B. (2023). Analysis of Online Policy Implementation of Restaurant Tax System to Optimize Regional Tax Revenue in The Regional Revenue Agency of DKI Jakarta Province. IJESS International Journal of Education and Social Science, 4(1), 1-8.

Published

31-12-2023

How to Cite

Literature Study Of Restaurant Tax Collection With Online System Implementation. (2023). Journal of International Multidisciplinary Research, 1(2), 1136-1140. https://doi.org/10.62504/9szzjt77

Most read articles by the same author(s)

1 2 3 4 5 6 7 8 9 10 > >> 

Similar Articles

1-10 of 38

You may also start an advanced similarity search for this article.