EVALUASI SISTEM PEMUNGUTAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN KARANGANYAR

The purpose of this research is to evaluating collection restaurant tax is done by DPPKAD sub-province Karanganyar. In this final duty containing about comparison between tax collection prosedure pursuant to rules and regulations with field practice. From this reaserch can knowable optimalisation earning also know the resistence faced by DPPKAD sub-province Karanganyar and also to know the solutions in face of constraint that happened. In the effort to reach target, the writer do comparison between tax collection prosedure pursuant Perda Nomor 21 Tahun 2001 with tax colletion in field. Technique of data collecting used by study bibliography and document obtained from research location. Besides that, data also obtained from interview with the tax collector offiicer which is related to research. By doing comparison of above indicating that in procedures of restaurant imposition of there are difference and problems resulting its imposition not yet maximal. From this research is expected by collection restaurant tax can more optimal again. The conclusion of this research are that in collection execution not yet as according toPerda Nomor21 Tahun 2001. the mentioned because of less conscious taxpayer about in importance taxin area development. From this research is expected can give a consideration and input to DPPKAD sub-province Karanganyar and expected by a collection earn more optimal again. with the good and correctness collection system willimprove the original earnings of area. Keywords: Restaurant tax collection system, Contribution of restaurant ta