Evaluasi proses optimalisasi pajak restoran di Dinas Pendapatan Daerah Kabupaten Tangerang

Deskripsi

This research explain systematically the practice of restaurant tax collection, the things that hinder maximization process in restaurant tax collection, either from the tax collection system or from tax collection practice in the field, and solution to overcome the obstacles. Research data was obtained by conducting observation and interview at Dinas Pendapatan Daerah Kabupaten Tangerang and Taxpayers. The data then was analyzed qualitatively. The result showed that there are significant problems in organization strategic alignment and in auditing implementation..