ANALISIS PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH DKI JAKARTA PADA TAHUN 2012 SAMPAI DENGAN 2016

GITA KUSUMA DINI. 8323155165. Analysis of Restaurant Taxes to DKI Jakarta’s Regional Original Income on 2012 Until 2016. Program Studi DIII Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta. This scientific work is motivated by a restaurant tax which is the most profitable source in receiving local revenue, but restaurant tax revenue is still not optimal which causes restaurant tax to be one of the highest arrears taxes. The analysis used is contribution analysis. This Scientific Work was written based on restaurant tax data and the original revenue of Jakarta Capital City in 2012-2016 obtained from the Regional Tax and Retribution Agency. The method used is quantitative descriptive method. From the results of this analysis it can be concluded that the contribution of restaurant tax to the original regional income of DKI Jakarta is still in very poor criteria. Realization of restaurant tax revenues and local revenues in 20122016 always increased, although fluctuating, and restaurant tax revenues were more likely to be received in July to December. Keywords: Restaurant Tax, Regional Original Revenue, Contribution, Increase in Acceptance, Realization of Revenu