Faktor-faktor yang Mempengaruhi Tingkat Keberhasilan Penerapan Sistem Bill dalam Pemungutan Pajak Hotel dan Restoran di Kota Solok

Indah, Wahyu (2015) Faktor-faktor yang Mempengaruhi Tingkat Keberhasilan Penerapan Sistem Bill dalam Pemungutan Pajak Hotel dan Restoran di Kota Solok. POLI BISNIS, 7 (2). pp. 55-62. ISSN 1858-3717

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Abstract

The aim of this study was to know the factors that affect the success of the bill system application to tax collection of hotels and restaurants in Solok. Descriptive analysis method was used in this study to describe and to explain the implementation and the factors that affect of the bill system. The results showed that the lack of legal awareness, services, business turnover and taxpayer education were affecting factors of the success of the bill system. The application of the the bill system has not been effectively implemented because the payment of taxes depends on the amount of turnover were reported by employers hotels and restaurants.

Item Type:Article
Subjects:C Social Sciences > CH Public Finance
Divisions:Jurusan Administrasi Niaga > Prog.Studi Administrasi Bisnis-D3 > Jurnal/Karya Ilmiah
ID Code:435
Deposited By:Mr. OP Repo-4 Puskom
Deposited On:01 Nov 2016 08:03
Last Modified:08 Nov 2016 14:51

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