Perbandingan Potensi dan Realisasi Penerimaan Pajak Restoran dalam Mendukung Perkembangan Pendapatan Asli Daerah (PAD) Kabupaten Boyolali Tahun 2013-2015

ABSTRACT POTENTIAL AND ACTUAL REVENUE COMPARISON OF RESTAURANT TAX TO SUPPORT THE DEVELOPMENT OF LOCAL REVENUE IN BOYOLALI YEAR 2013 T0 2015 Fildza Ainun Nisrina F3413033 Restaurant tax is one of local taxes.sourced from local revenue in Boyolali. This research is meant to find out about (1) differentiation of realization and potential restaurant tax collection, (2) to find out the obstacles faced to maximize restaurant tax collection to support the increase of local revenue and the solution t resolve obstacles concerning restaurant tax revenue. This research are done by observation method and interview. Observation method is done by supervision to the local office to gain data related to potential and actual collection year 2013 to 2015. Interview is done by asking question with the emlpoye. The conclusion of this research by sampling method is the restaurant tax realization is Rp 2.246.686.694 and the effectiveness is 118,2% higher than restaurant tax revenue Rp 2.300.320.287 and effectiveness is 98%. This condition shows the actual reataurant tax potential and turnover. Based on this research, the researcher gives some advice some recommendation, socialization and counseling are needed periodically so tax payers can be informed and know the importance of tax to society to taxpayers themselves. Keywords: Restaurant tax, realization of local revenue in Boyolal