JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Vol. 2 No. 1 (2021)

MEKANISME PEMUNGUTAN DAN PENAGIHAN PAJAK RESTORAN STUDI KASUS KANTOR BADAN KEUANGAN DAERAH KOTA BANJARMASIN

arfianti (Program Studi Perpajakan Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat)
Muhammad Riza Firdaus (Fakultas Ekonomi Dan Bisnis Universitas Lambung Mangkurat)

Article Info

Publish Date
22 Apr 2021

Abstract

This final report aims to explain how the mechanism of the restaurant tax collection and collection system at the Banjarmasin City Regional Finance Office. The conclusions of this study are: Restaurant tax collection is carried out every month after payment to restaurants. While the system used in collecting restaurant taxes is a Self Assessment system where the collection system is determined by the taxpayer himself by paying directly to the Banjarmasin City Regional Finance Office or depositing directly to the regional treasury through a bank.

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Journal Info
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Website

Abbrev

pajak

Publisher

Universitas Lambung Mangkurat

Subject

Economics, Econometrics & Finance Education Other

Description

JRUP: Jurnal Referensi dan Review Pajak adalah Jurnal Tugas Akhir Mahasiswa yang diterbitkan oleh Program Studi Diploma Tiga Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat . Jurnal Referensi dan Review Pajak diterbitkan oleh Program Studi Program Studi Diploma Tiga Fakultas Ekonomi dan ...