ANALISIS PENERIMAAN PAJAK RESTORAN SETELAH DITERAPKANNYA PERDA NO 7 TAHUN 2011 DI KABUPATEN SUKOHARJO

The purpose of this research is to know the implementation of restaurant tax and the factors that influence to increase in tax revenues, after the implementation of a minimum income restaurant Rp 4.000.000. In the effort to reach target, the writer does comparison between tax prosedure based on Regency Regulation No. 7 in 2011 with the fact in the field. Technique of collecting data uses study bibliography and document obtained from research location. Besides that, the data is also obtained from interview with the tax officer support to research. The results of this research are still many employers restaurants that get income under Rp 4,000,000. On the other hand, several restaurants in this regency are able to pay the tax that results the revenue increases. In conclusion that the implementation of restauran tax has not matched with tax regulation in Sukoharjo regensi yet at all. Keywords: Restaurant tax, income, restaurant tax prosedur