Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal VISA: Journal of Vision and Ideas
Arie Adhitiya
Universitas Krisnadwipayana
Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pelaksanaan Ketentuan Hukum Pemungutan Pajak Restoran pada Kota Tangerang Selatan Berdasarkan Perda Nomor 7 Tahun 2010 tentang Pajak Daerah Arie Adhitiya; Saefullah Saefullah; Harry Budi Artono
VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i3.4400

Abstract

The potential for restaurant tax revenue in South Tangerang City is very large, but there are several issues that cause tax revenue to be suboptimal. One of the main problems is the manipulation of tax deposits by restaurant taxpayers, which harms the local government because the tax received is lower than it should be. Research using normative legal methods shows that many restaurants still use manual recording systems that are easily manipulated. The Extensification Team must be extra careful in determining the basic tax assessment value because many taxpayers try to deceive tax inspectors by manipulating revenue records. As a result, the reported monthly income is low, so the tax paid is also low, even though the restaurant's profits are high. Law enforcement against restaurant tax violations can be carried out in two ways: administrative sanctions, such as fines and reprimands, and criminal sanctions, which can include imprisonment for significant tax manipulation offenders. With strict law enforcement, it is hoped that restaurant tax revenue in South Tangerang City can be more optimal.
Co-Authors Harry Budi Artono Saefullah Saefullah