Humanis : Jurnal Ilmu-Ilmu Sosial dan Humaniora
Vol 9 No 2 (2017): Juli

TINJAUAN YURIDIS PERATURAN DAERAH LAMONGAN NO. 12 TAHUN 2010 MENGENAI PAJAK DAERAH ATAS PAJAK RESTORAN SEBAGAI UPAYA PENINGKATAN PENDAPATAN DAERAH LAMONGAN

Sholihan Sholihan (Universitas Islam Darul `Ulum Lamongan)
Zuli Kasmawanto (Universitas Islam Darul `Ulum Lamongan)
Ahmad Munir (Universitas Islam Darul `Ulum Lamongan)

Article Info

Publish Date
31 Jul 2017

Abstract

Restaurant taxes contribute significantly to local financial revenues. In an effort to increase revenue from the restaurant tax sector, Lamongan District Government implemented the "Eat and Win A Car". The car is claimed as a token of appreciation to the people who eat at restaurants in Lamongan who indirectly contribute to the addition of local income (PAD) Lamongan from restaurant tax. This is because the 10 percent of restaurant tax is charged to the buyer as a taxpayer. The effort of the Bapenda lamongan is claimed to be an effective effort to increase the income from restaurant taxes. The regulation on restaurant tax itself has been regulated in Lamongan Regional Regulation No. 12 Year 2010. This article intends to examine the efforts undertaken by Bapenda Lamongan to increase local revenue through restaurant tax in terms of existing regulations.

Copyrights © 2017




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Journal Info
Humanis : Jurnal Ilmu-Ilmu Sosial dan Humaniora
Website

Abbrev

HUMANIS

Publisher

Universitas Islam Darul Ulum

Subject

Humanities Social Sciences

Description

Humanis, Journal Ilmu-ilmu Sosial dan Humaniora is a journal published by the Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Darul Ulum Lamongan Indonesia with its main aim to disseminate critical and original analysis from researchers and academic practitioners on various ...