ANALYSIS OF THE IMPLEMENTATION OF THE SELF ASSESSMENT SYSTEM IN RESTAURANT TAX COLLECTION IN THE DEPARTMENT OF REVENUE AND FINANCIAL MANAGEMENT (DPPK) OF THE CITY OF SURABAYA.

Title: ANALYSIS OF THE IMPLEMENTATION OF THE SELF ASSESSMENT SYSTEM IN RESTAURANT TAX COLLECTION IN THE DEPARTMENT OF REVENUE AND FINANCIAL MANAGEMENT (DPPK) OF THE CITY OF SURABAYA.

Author: ARRY ARDYANTI

Item Type : Thesis (Thesis)

Affiliations: Master of Management Study Program, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia

Publisher: Universitas Airlangga

Abstract

The latest regional tax reform is the signing of Law Number 28 of 2009 concerning Regional Taxes and Regional Levies requiring restaurant tax collection to use self-assessment, namely a system that gives trust and responsibility to taxpayers to calculate, calculate and pay the amount of tax owed by themselves according to with applicable tax provisions. Apart from that, taxpayers are also required to report regularly the amount of tax owed and paid as specified in tax regulations. The diverse capabilities of human resources who manage these restaurants influence the implementation of the self-assessment system because the self-assessment system requires tax reporting and bookkeeping. Fulfilling this bookkeeping obligation is very dependent on the human resource capabilities of these restaurants. This research is a qualitative descriptive research, with data collection methods through observation, interviews, viewing documentation of the organization's internal data and applicable regulations. This research aims to determine the obstacles faced by the City Revenue and Financial Management Service (DPPK) in implementing a self-assessment system for collecting restaurant taxes as well as the efforts made to deal with these obstacles when linked to Surabaya City Regional Regulation No. 4 of 2011 concerning Regional Taxes. The results of this research explain that the obstacles faced by the DPPK are divided into external and internal obstacles. External obstacles are the lack of understanding of the public and taxpayers regarding the applicable provisions as well as the lack of awareness of taxpayers in fulfilling their tax obligations. Internal constraints are the limited number of human resources available and the varying abilities of tax officers in providing services to taxpayers. Apart from human resources, the limited use of technology also creates obstacles in the implementation of tax collection. To overcome these obstacles, the DPPK has made efforts ranging from outreach, increasing the integrity of tax officers, improving service quality to enforcing applicable legal sanctions based on Surabaya City Regional Regulation No. 4 of 2011 concerning Regional Taxes. Suggestions that can be given are that the DPPK should improve the communication process, increase the learning process, law enforcement and improve tax services

Keywords: Local Tax Reformation, Tax Self Assessment System, Restaurant Tax Collection.

Sources: http://repository.unair.ac.id/37178/