Efektivitas Pengelolahan Pajak Restoran Di Badan Pengelolah Pajak Dan Retribusi Daerah Kabupaten Minahasa Selatan
Abstract
The purpose of this study was to determine how the effectiveness of restaurant Tax Management by
the Regional Tax and retribution Management Agency of South Minahasa regency. This study is a
study that uses qualitative methods with interview techniques. The informant interviewed in this study
is the head of sub division of collection, deposit, evaluation and reporting of regional taxes and levies.
The results of this study indicate that the obtained regional tax and Levy Management Agency has
been effective even though the contribution of restaurant tax to local tax revenue is included in the
criteria is very less because of its existence. constraints in 2019 the income or tax contribution rate of
restaurants fluctuates.
Keywords: effectiveness, processing, tax
the Regional Tax and retribution Management Agency of South Minahasa regency. This study is a
study that uses qualitative methods with interview techniques. The informant interviewed in this study
is the head of sub division of collection, deposit, evaluation and reporting of regional taxes and levies.
The results of this study indicate that the obtained regional tax and Levy Management Agency has
been effective even though the contribution of restaurant tax to local tax revenue is included in the
criteria is very less because of its existence. constraints in 2019 the income or tax contribution rate of
restaurants fluctuates.
Keywords: effectiveness, processing, tax
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