Kesadaran Wajib Pajak Restoran Dalam Kepatuhan Pelaporan Pajak Menggunakan Aplikasi E-SPTPD (Elektronik-Surat Pemberitahuan Pajak Daerah) Di Kota Depok

Abstract

Tujuan dari penelitian ini untuk mengetahui kesadaran wajib pajak restoran dalam kepatuhan pelaporan pajak menggunakan aplikasi E-SPTPD di Kota Depok. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan paradigma intepretif dan pendekatan etnometodologi. Sampel dari penelitian ini adalah pemilik restoran yang sudah terdaftar dan belum terdaftar sebagai wajib pajak restoran di Kota Depok. Hasil penelitian ini menunjukan bahwa kurangnya kesadaran pemilik restoran dalam pelaporan pajak restoran. Hal ini disebabkan kurangnya pengetahuan pemilik restoran terhadap perpajakan dan lokasi yang terpencil membuat petugas pajak yang ada dilapangan sulit mengetahui keberadaan restoran tersebut. Sosialisasi yang dilakukan oleh Badan Keuangan Daerah Kota Depok juga tidak membuahkan hasil kesadaran para pemilik restoran terhadap kewajiban perpajakannya karena masih banyak pemilik restoran yang tidak hadir dalam sosialisasi tersebut.

Is the Phenomena of the Increase in Restaurants and Cafes in Lumajang is Directly Compared to Restaurant Tax Acquisition?

“…Restaurant owners have obligations with taxation which include their obligations to register themselves as restaurant tax payers, calculate taxes, pay taxes, and report taxes. But there is still a lack of knowledge due to a lack of outreach to restaurant owners or because awareness of their tax obligations is still lacking which is an obstacle in collecting restaurant taxes (Syahnaz, 2021). Obstacles in exploring tax potential to increase local own-source revenue are very important considering that regional capacity can be measured through regional revenues, namely through the amount of regional tax sector revenue and the large form of optimizing the contribution of regional taxes to regional income (Biringkanae & Tammu, 2021) the greater the amount of revenue and the percentage of regional original income to total regional revenue, it shows that the area is increasingly independent (Setyoningrum, 2022).…”

Shaping A Tax-Conscious Generation Through Restaurant Taxation As A Pillar Of Regional Economic Development

“…Restaurant owners have tax obligations that encompass registering as restaurant tax payers, calculating taxes, remitting taxes, and reporting their tax liabilities. However, the limited knowledge, either due to inadequate outreach to restaurant owners or their insufficient awareness of their tax responsibilities, serves as a hindrance to restaurant tax collection [8]. Overcoming these obstacles to tap into tax potential is crucial for boosting regional revenue, considering that a region's capability can be assessed through its local revenue, specifically the magnitude of income from the local taxation sector and the extent of optimizing the contribution of local taxes to regional income [9].…”

Analysis of the Implementation of Hotel Tax Collection on Boarding Houses in Depok City in 2018-2021

“…3,054,927,423 to Rp. 1,479,100,048, one of which was due to the Covid-19 outbreak which caused some migrants affected by the pandemic to choose not to rent a boarding house anymore and return to their hometown (Andrew & Sari, 2021;Indahsari & Fitriandi, 2021;Ozdemir et al, 2021;Syahnaz, 2021).…”