Marlia, Eka Putri (2019) GOVERNMENT SUPERVISION ON TAPPING BOX POLICY TO IMPROVE RESTAURANT TAX PAYER COMPLIANCE IN BANDAR LAMPUNG. I-Coffees International Conference on Fundamental Rights 2019.

[img] Text
Marlia et al, I-Coffees 2019 Full Paper.pdf

Download (234kB)

Abstract

This research is based on the position of Restaurant Tax as one type of local tax which is a source of Local Revenue. In its implementation so far there have been many leaks from the Restaurant Tax sector, due to the weak supervision system for Restaurant Tax collection. Whereas the development of restaurants in Bandar Lampung is increasingly rapid, marked by the increasing number of restaurants, cafeterias, canteens, stalls, bars, and the like including catering/catering services, which are the object of restaurant tax. The discussion in this study has used a legal research method that has a normological pattern, so that law is understood as a set of written regulatory norms. Thus, it will be seen if the Bandar Lampung City Government has made the right policy by using a tapping box system to prevent this leakage. This research has been carried out with an approach through legislation methods and other related documents that apply in the field of government supervision of tapping box policies as legal material to be analyzed by the Tax Law method and responsive legal theory. The results showed that the use of tapping boxes can minimize the occurrence of restaurant tax leaks, especially if restaurant taxpayers, namely restaurant entrepreneurs, want to obey operate the tapping box machine all the time. Strict sanctions are needed in the administrative sector in addition to the application of 2% sanctions per month, which can be in the form of restaurant closure or revocation of business licenses for those recalcitrant entrepreneurs. Besides that the number of tapping box tools must be added because so far the number is limited and only installed in certain restaurants.

Item Type: Article
Subjects: K Law > K Law (General)
Divisions: Fakultas Hukum (FH) > Prodi Ilmu Hukum
Depositing User: Marlia Eka Putri A.T.
Date Deposited: 18 Nov 2019 08:19
Last Modified: 18 Nov 2019 08:19
URI: http://repository.lppm.unila.ac.id/id/eprint/16978

Actions (login required)

View Item View Item