The Contribution Analysis Of Restaurant Tax Towards Local Tax Revenues In Depok City
THE CONTRIBUTION ANALYSIS OF RESTAURANT TAX TOWARDS LOCAL
TAX REVENUES IN DEPOK CITY
SVl\Rlf HIOl\YATIJUAH
THESIS
submitted to Faculty of Economics and Business as Partial Requirement for Acquiring
the Bachelor Degree of Economics
Universitas Islam Negeri
SYARIF HIDAYATULLAH JAKARTA
'/(}ww(ec(ge, 'Piet_y, 111le1]rily
By:
Asma Hilyah Al-aulia
107082103912
DEPARTEMENT OF ACCOUNTING
INTERNATIONAL CLASS PROGRA!V[
FACULTY OF ECONOMICS AND BUSINESS
SYARIF IDDAYATULLAH STATE ISLAMIC UNIVERSITY
T .l T?' A D'T' A
THE CONTRIBUTION ANALYSIS OF RESTAURANT TAX TOWARDS LOCAL
TAX REVENUES IN DEPOK CITY
Undergraduate Thesis
Submitted to Faculty of Economics and Business
In Partial Fulfilment of the Requirement.51
For Acquiring Bachelor Degree of Economics
By:
Asma Hilyah Al-aulia
107082103912
............................................
Ｑ ＮＱＺ＠
Tgl.
: .. ＹＮｾ＠ ..ｾＮＨ＿Ｍｩ
..
No. for!ul< : ... ｜ＮｾＧＱＺ＠ ..ｾ＠ .. 9.?. Ｎｾ＠ ..ｾＮＱＧＭｊｏ＠
.... .
l;lasifikasi . .................. .. .................... .
0.
Under Supervision of
Supervisor 1
Prof. Dr. Margareth Grferer
Supervisor 2
｣ｴＡｾ＠ -
Choirul Anwar, MBA, MAFIS, CPA
DEPARTEMENT OF ACCOUNTING
INTERNATIONAL CLASS PROGRAJVI
FACULTY OF ECONOMICS AND BUSINESS
SYARIF IDDAYATULLAH STATE ISLAMIC UNIVERSITY
JAKARTA
CERTIFICATION OF THESIS EXAM SHEET
Today is Wednesday 14, 2011 has been conducted on student thesis examination:
1. Name
2. Student Number
3. Department
4. Thesis Title
Asma Hilyah Al Aulia
107082103912
Accounting
The Contribution Analysis of Restaurant Tax Towards Local
Tax Revenues in Depok City
After careful observation and attention to appearance and capabilities relevant for thesis
examination process, it was decided that the above student passed and the thesis was accepted as
one of requirements to obtain a Bachelor of Economics in the Faculty of Economics and
Business Syarif Hidayatullah State Islamic University Jakarta.
Jakarta, September 14, 2011
Prof. Dr. Abdul Hamid, MS
ID. 195706171985031002
Chairman
Yulianti, SE. M.Si
ID. 198203182011012011
Prof. Dr. Azzam Jassin, MBA
Secretary/
Ｏ ＧＭｾＱ＠
L_
ｾＩ＠
-=---------=-
Examiner Expert
Prof. Dr. Margareth Gfrerer
Choirul Anwar, MBA, MAFIS, CPA
)
ENDORSEMENT SHEET
COMPREHENSIVES EXAMS
Today is Wednesday, May 18, 201 l A Comprehensive Examination has been conducted on
student:
1.
2.
3.
4.
Name
: Asma Hilyah Al-aulia
Student Number : 107082103912
Department
: Accounting (International Program)
Thesis Title
: "Contribution Analysis of Restaurant Tax towards Local Tax
Revenues in Depok City"
·
After careful observation and attention to appearance and capabilities relevant for
comprehensive exam process, it was decided that the above sl11dent passed and given the
opportunity to thesis as one of the requirements to obtain a Bachelor of Economics in the
Paculty of Economics and Business SyarifHidayatullah State Islamic University Jakarta.
Jakarta, May 18, 2011
Prof. Dr. Abdul Hamid, MS
[). 195706171985031002
Chairman
)
Prof. Dr. Margareth Grferer
fahmawati, SE. MM
ｾｉｐＺ＠
197708142006042003
Examiner Expert
.,
SHEET STATEMENT
AUTHENTICITY SCIENTIFIC WORKS
Signature Below:
Name
: Asma Hilyah Al-aulia
Student Number
: 107082103912
Faculty
: Economics and Business
Departement
: Accounting (International Program)
Hereby declare that in the writing of thesis, I :
1. Not use other people's ideas without being able to develop and accountable.
2. Do not do plagiarism of other people's work manuscript
3. Do not use other people's work without mentioning the original source or
without the owner's permission.
4. Do not manipulate and alsify the data
5. Own work and able to work responsible for this work
If in the future there is a demand from the other side of my work, and have been accountably
proved, was indeed found evidence that i have violated the above statement, then i am ready
to be sanctioned according to rules applicable in the Faculty of Economics an Business Syarif
Hidayatullah State Islamic University Jakarta.
Thus statement truly made with sincerely.
Ciputat, August 12, 2011
/HMA \.llL-fAl-1
(
ａｌＭｾ｜Ｌｩ＠
..............................)
CURRICULUM VITAE
'ersonal Data
ullName
: Asma Hilyah Al-aulia
lick Name
: Hilyah
ｾ､ｲ･ｳ＠
: Margonda Raya Jin. Beringin Rt.04/18 No.01 Depok
16423
.1obile Number
: 085780301065
l-mail
: hilyah_ aulia@yahoo.co.id
)ate of Birth
: Bogor, May 5, 1989
: Female
.telationship Status
: Single
leligion
: Moslem
flobby
: Reading, Watching.
Educational Background
School
Year
:Iementary
SDITNURUL FIKRI
1995-2001
unior High School
SMPIT NURUL FIKRI
2001-2004
:enior High School
SMAIT NURUL FIKRI
2004-2007
Jniversity
State Islamic University Syarif Hidayatullah,
Jakarta.
2007-2007
Major: International Accounting
Computer User Skill
•
Internet User Skill
.,
Vorking Experience
•
Internship in Novie Collection Convection (2010)
•
Assistant treasurer ofSDIT Al-Qudwah (2009-2010)
"
Foundation treasurer ofSDIT AL-Qudwah (2010-present)
•
Internship in Bank oflndonesia (2011)
•
The Teacher of Economic in SMAIT Al-Qudwah (2011)
)rganization Experience
"
Rohls OSIS SMPIT Nurul Filai
"
Panitia Propesa Mahasiswa Jurusan Internasional (2009)
"
Mentor Orientation Day (2010)
A.ttributes
•
Honest, have a good personality, and friendly
•
Good leadership
•
Ability to adapt to different environments
•
Hard working
•
Willing to learn
•
Motivational
•
Able to work independently
Conference Participations
•
Towards Palestinian Statehood and Peace in the Middle East, addressed by President of
Palestine, Mahmoud Abbas (October 23, 2007)
•
'Kenaikan BBM dan Irnplikasinya terhadap Bangsa dan Negara', UIN Syarif
Hidayatullah Jakarta (June 10, 2008)
"
Multiculturalism in Religion, Democracy, and Modernization', held by UIN-McGill
Introduction to The European Union & European Union's Trade Policy, held by The
Delegation of the European Connnission (2008)
Multiculturalism in the US, addressed by US Embassy representative (2008)
::o-curricular Activities
• Company visit to P.T. Indosat Tbk. Jakarta (2008)
• Study visit to Australian Embassy in Kuningan, Jakarta (2008)
• Study visit to European Union Commission in Jakarta (2008)
ABSTRACT
Name
: Asma Hilyah Al-aulia
Study Program: Major in Accounting (International Program)
Title
: The Contribution Analysis of Restaurant Tax towards Local Tax
Revenues in Depok City
This research aimed to know how big the contributions of restaurant tax during the
last 5 years (2005-2009), the effectiveness of restaurants tax collection, and the effects
or the impact of restaurant tax towards local tax revenues. Analysis used in this study
is the contribution analysis, effectiveness analysis, and simple linear regression
analysis. From the analysis is obtained results that the contribution of restaurants
taxes in the Depok city to the local tax revenue ranged between 24% - 69% and the
biggest contribution came in November 2005. For the measurement of effectiveness,
the restaurant tax collection has been effective with percentage that exceeds 80%. The
effect of restaurant tax on local tax revenues is quite high at 68.2%, while the
remaining 31.8% are explained by the other variables which are hotel tax,
entertainment tax, advertisement tax, street lighting tax, and parking tax.
Keywords: Contribution, Effevtiveness, Restaurant Tax, Local Tax Revenues
ABSTRAK
Nama
: Asma Hilyah Al-aulia
Program Studi : Mayor dalam Akuntansi (Program Intemasional)
Judul
: Pengaruh Kontribusi Pajak Restoran terhadap Penerimaan Pajak
Daerah di Kota Depok
Penelitian ini dilakukan dengan tujuan untuk mengetahui seberapa besar kontribusi
pajak restoran selama 5 tahun terakhir (2005-2009), efektifitas pemungutan pajak
restoran, dan seberapa besar dampak pajak restoran terhadap penerimaan pajak
daerah. Analisis yang digunakan adalah analisis kontribusi, analisis efektifitas, dan
analisis regresi linear sederhana. Dari analisis diperoleh basil bahwa kontribusi pajak
restoran terhadap penerimaan daerah di Kota Depok berkisar antara 24% - 69%.
Kontribusi terbesar ada pada bulan November 2005. Untuk pengukuran efektifitas,
pemungutan pajak restoran sudah efektif dengan persentase yang melebihi 80%.
Pengaruh pajak restoran terhadap penerimaan pajak daerah cukup tinggi yaitu 68,2%,
sedangkan sisanya yaitu 31,8% dijelaskan oleh variabel lain di antaranya adalah pajak
hotel, pajak hiburan, pajak reklame, pajak penerangan jalan, dan pajak parkir.
Kata kunci: Kontribusi, Efektifitas, Pajak Restoraan, Penerimaan Pajak Daerah
PREFACE
Bismillaahirrahmaanirrahiim
Assalamu'alaikum Wr.Wb
First and foremost, I would like to thank to Allah Subhanahu Wa Ta'ala for
giving me a direction and a couple of good health and mind, so that I could finish this
thesis. This research is entitled "The Contribution Analysis of Restaurant Tax towards
Local Tax Revenues in Depok City". First, this research aims to fulfill the prerequisite
for achieving Bachelor Degree of Economics in Faculty of Economics and Business
of Syarif Hidayatullah State Islamic University (UJN Jakaiia). Second, this research
aims to contribute extensive literature for academic discipline so that can be
developed broadly.
The road to complete this thesis is so long, challenging, and tiresome.
Notwithstanding, supports and prayers have become the main drivers in finishing this
research. In this occasion, the researcher would be very grateful to convey deep
gratitude to:
I. Allah Subhanahu Wa Ta'ala and Mohammed the Prophet. The power of
prayer and spirit to strive like the Prophet is the anchor to struggle finishing
this research.
2. My beloved family- Amang Syafrudin (Father), Smyantie (mother), Mush' ab
Zulkarnaen (brother), and Hafiah Mukhsonah, Umamah Nurul Izzah, and
Aisya Nur Al-iffah (sisters) - who give me the love, compassion, and
everything, Luv you all.
3. Prof. Dr. Abdul Hamid, MS as Dean of Faculty of Business and Economics
SyarifHidayatullah State Islamic University Jakarta.
4. Prof. Dr. Margareth Grferer as academic supervisor I and Choirul Anwar,
MBA, MAFIS, CPA as academic supervisor II, whom their counseling and
direction helps making this research feasible.
5. Mr. Arief Mufraini, Le, M.Si as chief international program of Faculty of
7. Mr. Sugih Waluyo, SE who assists academic and administrative needs during
the research phase.
8. My fellow friends who help me up when down and encounter debate during
research stage, especially Management and Accounting classmates, Hatta,
Wike, Yassa, Adhya, Ika, Ami, Dewi, Fitra, Ariningtyas, Weldan, Kharisma,
Basyir, Fathhy, Rizki Z., Leo, Surya, Kiki, Isma, Tina, Dwi, Ade, Asrul,
Sharah, Liko, Aga, Andrea, Sukria, Very, Yudi, Zahra, and Adel. I owe you
all.
Last but not least, this research has limitation and shortage in some aspects.
The researcher expects feedback and discussion to better imp:rove the building blocks
of fundamental framework in variables employed in this study. The researcher
encourages students to develop framework and replicate study to enrich green
marketing and sustainability literature. Perhaps, this study can contribute to variation
and diversity of research for Faculty of Economics and Business UIN Syarif
Hidayatullah Jakarta.
Wassalamu'alaikum Wr. Wb.
Jakarta, July 2011
Author
Asma Hilyah Al-aulia
LIST OF TABLE
Table 1.1 The Amount of Restaurants Growth
3
Table 4.1 Descriptive Statistics
48
Table 4.2 Contribution of Restaurant Tax to Local Tax Revenues (2005)
50
Table 4.3 Contribution of Restaurant Tax to Local Tax Revenues (2006)
51
Table 4.4 Contribution of Restaurant Tax to Local Tax Revenues (2007)
53
Table 4.5 Contribution of Restaurant Tax to Local Tax Revenues (2008)
54
Table 4.6 Contribution of Restaurant Tax to Local Tax Revenues (2009)
56
Table 4.7 The Effectiveness of Restaurant Tax Collection
65
Table 4.8 R Square Test Table
66
Table 4.9 t-Test Table
67
LIST OF FIGURES
Figure 1. Logical Framework
35
Figure 2. Contribution of Restaurant tax to Local tax revenues (2005)
50
Figure 3. Contribution of Restaurant tax to Local tax revenues (2006)
52
Figure 4. Contribution of Restaurant tax to Local tax revenues (2007)
53
Figure 5. Contribution of Restaurant tax to Local tax revenues (2008)
55
Figure 6. Contribution of Restaurant tax to Local tax revenues (2009)
56
Figure 7. The Overall Contribution of Restaurant Tax to Local Tax
Revenues in the Year 2005-2009
58
Figure 8. The Contribution of Restaurant tax in June (holiday},
Ramdhan month, and December
60
Figure 9. The Development of the pecentage of Religious adherents in
DepokCity
63
LIST OF ATTACHMENT
Attachment A
Recommendation Paper
Attachment B
Statistics Output
Attachment C
Realization ofRestaUJrant tax (2005-2009)
Attachment D
Realization of Local Tax Revenues (2005-2009)
TABLE OF CONTENT
SHEET STATEMENT
CURICULUM VITAE
ABSTRACT ......................................................................... .
ABSTRAK . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . .
ii
PREFACE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . .
iii
LIST OF TABLE . . . .. . . . . . . . . .. . .. . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . ... . . . .. . .. . . .. .. ....
v
LIST OF FIGURE .. . . . . .. . . .. . . . .. . . .. . . . . . . . . . ... .. . . . . . . . .. . . . . .. . . . . .. . .. . . . . . . ..
vi
LIST OF ATTACHMENT..........................................................
vii
TABLE OF CONTENT.............................................................
viii
CHAPTER I INTRODUCTION
A. Background ..............................................................................
1
B. Problem Formulation ................................................................
5
C. Research Purposes ............................................. .......................
5
D. Reserch Benefits .......................................................................
5
CHAPTER II LITERATURE REVIEW
A. Local Revenue Sources ...............................................................
7
B. Taxes..........................................................................................
10
1. Definition of Taxes.............................................................
10
2. Functions and Types of Taxes ............................................
11
3. Tax Collection System........................................................
15
C. Local Taxes................................................................................
18
I. Definition of Local Taxes...................................................
18
2. Types of Local Taxes ..........................................................
18
D. Restaurant Tax
1. Definition of Restaurant Tax ...................................................
22
2. The Restaurant Tax Object and Subject .................................
30
3. Basic of Imposition, Rate, and How to calculate: the tax for
Restaurant .. .... ... .. ... .. ...... .. ... .. ... ... .... ... .. .... ... ....... .. ... ..... ... ... .....
31
4. Collection Procedures .............................................................
31
G. Logical Framework......................................................................
35
CHAPTER III RESEARCH METHODOLOGY
A. Scope of Research.......................................................................
36
B. Sampling Method........................................................................
36
C. Data Collection Method . . . . . . . . . . . . .. . . . . . . . . . . . . . . . ......................
37
D. Data Analysis Method .................................................................
38
I. Descriptive Analysis ...............................................................
38
2. Contribution Analysis .............................................................
38
3. Effectiveness Analysis .... ...... .... ...... .. ... ... ... ..... .... .... ... ... ..... .. ..
39
4. Simple Linear Regression.......................................................
39
E. Operational Variables .................................................................. .
40
CHAPTER IV ANALYSIS AND DISCUSSION
A. General Description of Research Object.................................
42
B. Analysis and Discussion . . . . . . . . . . . . . . . . . . . . . . . . ...........................
48
I. Descriptive Analysis ...........................................................
48
2. Contribution Analysis .........................................................
49
3. Effectiveness Analysis .......................................................
64
4. Simple Linear Regression....................................................
66
CHAPTER V CONCLUSION
A. Conclusion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...............
70
B. Implication . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . ........
71
C. Recommendations . . . .. . . . . . . . .. .. . . ... . . . . . . . . . . .. . . . . . . . . . . . . .
73
REFERENCES...........................................................................
75
CHAPTER I
lntroduetioo
A. Background
Indonesia is a country with abundant natural resources which could be used
for various things. On one side it could be used directly by some people for daily
necessities, but on the other hand natural resources are g€>vemed by the state
through existing legislation. As regulated in the Act of 1945 Article 33 verse (3),
"Earth, water, and natural resources contained therein controlled by the state and
used for the prosperity of the people as much as possible." It also affirmed in
Article 1 verse (2) of Basic Agrarian Law.
Natural resources that are governed by that Act are the potential income
source for the Indonesian g&vernment. Not only the natural wealth that contributes
to state revenues, but also the sources regulated by law and regulations and
monitored by the Ministry of Finance such as taxes, levks, profit state-owned
companies, customs and excise, fees, fines and seizure, p1rinting money, lOOI!!f,
donations, gifts and grants, and operation of lottery. Out all these sources of
income supervised and monitored by the Ministry of Finance taxes as a tool of the
national and local fiscal policy play the most important role for the state income.
According to the collector, tax is classified into two ty]::ies, namely the central
tax and local tax. Central Tax is a tax levied by the central government and used
to finance the country in general houseoolds. The examplle of central taxes are
Land and Building Tax (PBB), Stamp Duty, and Fees for Acquisition of Rights to
Lands and Buildings (BPHTB). While local taxes are tmtes levied by focal
governments both local, provincial (provincial tax) and local-·level II (tax district)
and used to finance each local households. Basically, the central government and
local g&vernments have their i>wn regulatioos in managing budgets and income
and expenditure of each region.
fu Depok City Regional Regulation No. 05 of2002 Series A of the Hotel Tax,
Entertainment Tax, Advertisement Tax, Tax and Parking, said that under article 2,
verse (2) of Act No. 34 of 2002, the type of regional tax district consists of the
Hotel Tax, Restaurant Tax, Entertainment Tax, Advertisement Tax, Road Tax
Information, Tax Collection Mineral Group C, and the Parkiug Tax.
Tue tax
mcome of the central and regiOOal govemmt:fifs provide a major
contribution for governments' income. fu the Depok city, \Vest Java, restaurant
tax, which is included in local
tax, is one i>f taxes that contributes ･ｭｾｩ､ｲ｡｢ｬ＠
share to the overall local government revenues.
Based on the data from the article "PAD Depok Lebihi Target" (2010), Depok
cify revenues. raise neady o.y 20 percent aoove file target Too lligeSi snare of the
revenues come from local taxes, especially the entertainment tax, hotel tax,
parking
tax, advertisement tax, street lighting tax and restaurant tax. Nur
Malnnudi Ismail (the Mayor of Depok) revealed, local taxes generated in reach
the number of Rp 55.7 billion that equals to an increase of 109.95 percent.
That data can explain that local taxes have significant iJ11fluence to regional
real income of Depok city, and one of the revenue soorees comes from the
restaurant tax. A restaurant is defined as a place for eating mid/or drink prepared
food and beverages against paying for the food and the service. Typical restaurant
service does not including catering. While the restaurant taJt i,s a tax on restaurant
service, but it is not imposed to the catering business service or catering services.
This tax is imposed with the rate of 10% from the base of payment the customer
pay tc- restaill'fillt.
A fund received from the restaurant tax in particular tax sector is certainly
influenced by several factors. The increasing amount of restaurants as well as the
conmlunity's economic grc-wth and wealth are the factc-rs which influence the
increasing restaurant tax revenue.
Table 1.1
The Amount c-f restaill'lUlt gmwth in the Year 2005-2009
Year
ｐＮＭｾ［ｭＬ］ｩ＠
fhe Amount 01:
Restaurant {Unit)
2005
2006
234
2007
255
2008
272
2009
290
Source: (Dispenda ofDepok City}
.,
That table shows the amount of restaurant in Depok city increase in every
year. With an increase in the number of restaurant so there is an increase in the
number of taxpayers, who contribute to the revenues of local tax in Depok City.
Based on the research regarding to the contribution analysis of hotel and
restaurant tax in the area of Purworej& conducted by Indra "Widhl Ardhlyansyah
(2005), one of the conclusions obtained is the number of hotels and restaurants
have significant positive effect to the revenues in Puworejo. His research can
prove that the increase of the amount of hotel and restaurant will increase the
hotel and restaurant tax revenues. While in the research that presented by Moh. Isa
Ashar (2010) on "Restaurant Tax Contribution Towards the Original of Revenue
in the Semarang City Year 2004-2007", highlights that the restaurants tax
revenues affecting the economic condition of a community.
The increase of local tax revenue is also influenced by the performance of
local g{}vemments in achieving the target of restaurant tax revenues. Depok city
government optimizing the reception area of the restaurant tax so that the targets
set can be achieved and can be used for local government household spending as
well as for the regional development of Depok City.
In this research the author will examine the contribution of restaurant tax, its
contribution and its annual increase in comparison to the overall local tax
revenues in last S. (five) years from 2005-2009. This research focuses on to the
restaurant tax situation in terms of payment and collection procedures in Depok
In order to approach to the expected results the author conducts the following
research: "THE CON·TRlBUTION· ANALYSIS OF RESTAURANT TAX
TOWARDS LOCAL TAX REVENUES IN DEPOK CITY".
B. Problem Formulation
From the description aoove can be taken a few bask probfoms as folk>ws:
1. How did the restaurant tax develop as a local tax in Depok city area in the
last 5 (:five} years (2005-2009)?
2. Is the restaurant tax collection in Depok city effectively organized?
3. What is the impact of restaurant tax to local tax revenue?
C. Research Purpose
Thi& research i& conducted with the intention to acmeve the :folk>wing
objectives:
1.
To analyze and to learn about the contribution and development of
restaurant tax in the area ofDepok city in last 5 ye!ll"S.
2.
To analyze and to learn about the effectiveness of restaurant tax collection
in the area of Depok city.
3.
To analyze the impact of restaurant tax on the local tax revenues for the
local government of Depok City.
D. Benefits of research
Thi& research is expected to provide benefit& to various· parlies, like:
a. An in-depth understanding of local taxes, especially restaurant tax in
DepokCity.
b. The thesis to finish the study in obtaining Strata 1 (S-1) degree
c. The application of the knowledge obtained during the 8-sernester
study program in aecounting.
2.
For the Local Government
As references in making policy and decisions, particularly regarding to
local taxes and the restaurant tax.
3.
For the Communities
As an information about local taxes, especially regarding to restaurant tax.
4.
For the other Parties
Reference to the development of knowledge and presenting existing
research results in this field, as well as thoughts for studies with similar
research focus.
CHAPTERH
LlTERATl.JRE REVIEW
In this chapter the author will discuss the theories related to the research
variables. Literature sources are publicatioos on Local Revenues, Taxes, Local
Taxes, and Restaurant Tax.
A. Local Revenue Sources
In an area even the state, the financial factors are the most important and
fundamental to the growth of a region. The government (either central or local
government} has the authority to regulate and optimize the income sources in the
respective regions or in the country.
Local revenue includes all receipts of money through the general treasury
account area which adds equity funds that are fluent in the local government's
right in 1 (one) year budget that does not need to be transformed by the district.
Budgeted revenues are estimated on a gross basis, which has meaning that the
amount of budgeted revenues should not be reduced by expe:nditures that are used
to generate revenue and I or decreased by the central govemment I other areas in
term of profit sharing.
Sources of regional income according to Law No. 22 of 1999 on Regional
Government consists of:
1.
Local revenues, are following:
a. Local tax revenue
Local taxes can be imposed on individuals or entities to areas
without benefit. Local tax collection is conducted by the local
governments with the purpose to finance general government (local
government} expenditures, Their recompensation is net provided
directly, while the payment can be enforced.
b. Local Levy
Levies, hereinafter referred to as retribution, are the regimial levies
as payment for services or certain special permits provided and I or
administered by the regional government for the benefit of the
individual or entity. (Perpajakan, 2009}
LeVies collected l}y the lridonesian govemnient are regulated in the
Statute No. 19 year 1997 on Regional Taxes an:d Regional Levy. In
this Act, Levy defined as a payment for services provided by local
governments with the object as follows:
l) Public services, are services provided or administered by the
regional government for the purpose of ｩｮｴ･ｲＱｾｳ＠
and pub:lie benefit
and can be enjoyed by the individual or entity.
2) Business services, are services provided by the regional
government wifu the prineiples of the commercial because it
basically can be provided by the private sector.
3) Specific licensing, is a service offered by ｴｨｾ＠
local government in
intended for guidance, regulation, control and supervision of
activities, space utilization, use of naturaJ resources, geooo,
infrastructure, facilities or specific facilities to protect the public
interest and preserving the environment .
2.
The results of local g{)wned enterprisesi and results of the
management of separated wealth regions.
The results of local government-owned enterprises and results of the
management of separated wealth regions is the
｡｣ｴｾｰｮ･＠
of a form of
locally-owned companies and separated wealth management areas,
consisting of income of Regional Water Company, profit of the financial
institution, income of non-bank financial institutions, the other locallyowned company profits and part of return on iinvestment capital I
investment to third parties.
:J..
Balanced Fund
A balance Fund is a fund sourced from the revenue budget allocated to
the regions to fund local needs within the ftamework of the
implementation of decentralization. The balances fund has been
established to support the funding of autonomy programs. Equalization
funds include the general allocation fund (DAU}, a special allocation fund
(DAK), and revenue-sharing (DBH).
4.
Regional Loan
According to the Government Regulation on Regienal LO!lllil, a
certain purpose and is incorporated in Regions' income 11\'ith the obligation
to pay back. Short-term loans- provided for trading purposes are net
included.
5. Other areas oflegitirnated income
The sale of region's properties, demand depooit, interest ineome and
commissions, cut or other forms as a result of the sale and I or
procurement of goods and I or service provided by the Region are part of
this kind of income.
B. Taxes
l. Defmition of Taxes
The definition of tax proposed by Prof. Dr. Rochmat Soemitro, SH. in the
book entitled Perpajakan: Teori dan Kasus by Siti Resmi (2009):
"Taxes are the dues of the people to the state treasury under the
law (which can be enforced) by not getting :reciprocal services
(contra) directly demonstrated, and which is used by the state
treasury to pay for general expenses."
The definition was refined later on the same book and has been explored to tl1e
following:
"Tax is the transition of wealth from the people to the state treasury
to pay routine expenditures and the "surplus" was used for public
savings which is the main source to pay public investment."
Prof. Dr P. J. A. Andriani formulates:
"Tax is a levy to the state (which ean be enfor1:ed} that are owed by
the compulsory payment to them under th tw&, which
are:
(a) Central Tax: the tax levied by the central government and
used to- finanee the country in general households.
(b) Local Taxes: the tax levied by local governments both local,
provincial (provincial tax) and local-level II (tax district) and
used to- fmance local households.
3. Tax Collection System
The. applied tax collecting systems are the. following:
a. Official Assessment System
Official assessment tax system is a system that gave tax officials
authority to determine the respective amount of tax payable each year in
accordance with applicable taxation laws and regulations. In this system,
initiatives and activities to- calculate and collect taxes is entirely in the
hands of the tax authority. Thus, the success of the implementation of tax
collection depends largely on taxation officials (there are a dominant role
in the apparatus of taxation}.
b. Self Assessment System
Self-assessment is· a tax collection system which authorizes taxpayers
in determining their tax payable each year in accordance with applicable
taxation laws and regulations. In this system, initiatives and activities to
are considered to be capable of calculating taxes, ar·e able to understand
the tax laws in fOfce, and have high integrity, well aware of the impor!ance
of paying taxes.
The collection procedure for the self-assessme11t tax system implicates
that the public has the knt>wledge and discipline to pay taxes, the existence
of legal certainty, the calculation comprehensively explained and the tax
as such is considered as fair and equitable. Rimsky K. Judisseno
(Perpajakan, 2009} says that the self-assessment system applied provides
greater trust for the community to increase awareness and community
participation in depositing the tax. Consequently,, people should be
familial- with the procedure fOf tax calculation and the related t&
regulations of tax fulfillment.
The characteristics of self-assessment system are as follows:
-
Taxpayer (can be helped by a tax consultant} conducts an active role
in implementing the tax liability.
Taxpayer as a party is fully responsible for the o'\1m taxation liabilities.
-
The government, in this case the tax agency, conduct training,
research, and supervise the implementation of tax liabilities for the
taxpayers, through tax audits and the imposition of sanctions
violations in the field of tax in accO£danee with a1iplieable regulations-.
The study entitled "Pengaruh Penerapan Self-Assessment System
Khususnya Jakarta Pusat" shows the principle of the self-assessment
system of determining the amount of tax payabk that is entrusted to the
respective taxpayers through Notification Letter (SPT). Since the
implementation of the self-assessment system in the tax laws of Indonesia,
lndooesian citizens have received an active role in fulfilling tax liability
(tax compliance). Transparency and implementation of law enforcement
stays with the tax collection offices and the fiscal officers. However, the
success of the implementation of tax collection depends largely on
taxpayers' behaviors (Taxpayers' role).
From those explanations this system gives the authority to the
taxpayer itself to calculate and report the tax by themselves, but they have
to be aware and discipline to pay the tax as their compliance towards
taxation law.
c. Withholding System
With holding system is a tax collection system that gives authority to
a third party designated to determine the amount of tax payable by
taxpayers in accordance with applicable taxation laws and regulations. The
appt>intment of a third party is done according ti> the tax legislation,
presidential decisions, and other regulations to cut and collect taxes,
deposit, and be accountable by means of taxation that are available.
Success of the implementation of tax collection depends largely on the
C. Local Tues
In regions local governments themselves lead the regional economic growth
by considering the different aspects of supporting the local economic growth.
Local taxes soow considerable revenue potential. Local tax revenues used to
finance expenditure and regional development.
In 1997, the Government finally issued Law no. 18 of 1997 as amended by
Statute No. 34 of 2000 on Local Taxes and Retribution.
1. Definition of Local Taxes
Local taxes are taxes collected by local govf money that use electricity
from PT PLN or anything that uses jenset (in babasa). Tax Rates
street lighting at a maximum of 10 percent and Tax bases street
6) Tax Collection and Processing of Mineral Group C
Tax eoUeetioo and processing of mineral group C is a tax on
activity of collecting mineral category C which consists of the
chemical elements, minerals, seeds and all kinds of rock, coal and
peat which is a natural deposits other than oiil and gas. Tax Rate
Collection and Processing of Mineral Group Cat a maximum of20
percent and tax base of Collecting and Minc:ral Processing Group C
is the value of sales results of mineral exploitation group C.
7) Parking tax
Parking tax is a tax imposed upon individuals or bodies
organizing the Jlfilking lot outside the body l>y the individual or
entity, provided by both related to the principal business and
provided as a business, including the provision of day care vehicles
and garages thai charge a fee. Parking tax rate at maximum 20
percent and tax base of parking tax is the payment amount has to
be paid to use the parking lot.
D. Restaurant tax
1. Definition of Restaurant Tax
Restaurant is a place for consuming prepared food and/or drinks against
payment. Catering is not including. The resta1111ar.t tax is the tax on
restaurant service.
.,
According. to source of www.Ｎ｢Ｍｾ｡｣ｩｮＯｳ､･｟ｯｬｲｶｧｰｦ＠
Restaurant is a retail establislnnent that serves prepared food to customers.
Service is generally for eating at the premises, though the term has been ·
used to include take-out establishments and food delivery services. The term
covers many types of venues and a diversity of styles of cuisine and service.
Bmh
defifiltions. explliili that restaurant is a place prepares fOOd and
beverage for customers with a fee and exclude the catering business.
With the existence of Law No. 18 year 1997 as amended by Law No.
34, year 2000, Local oo.vemrnent is. autoomed to levy taXes on restaurant
food and beverages served in hotels, restaurants, re&iaurants, shops, etc.
Implementation was governed by law.
a} FOOd and Beverage Tax
Food means any and all edible refreshments or nourishment, liquid
or otherwise, including alcoholic beverages, pUl'chased in or fmm a
restaurant or from a caterer, except snack food. \Vhile beverage means
any potable liquid, especially one other than water, as tea, coffee, beer,
or milk.
All businesses that come under the defini1tion of res1aurant or
caterer must coUect this tax from their cllStomers- when the charge :fur
the food and beverages is paid. The tax is to be paid whether the
customer pays by cash or by credit card. The seller adds the tax to the
in any way suggest or indicate that they will relieve the customer of
payment of part or all of this tax. The customer alone must pay the
total tax amount due. (www.roanokeciviccenter.com)
b) Classification of restaurant
In the same resource of www.b-u.ac.inlsde_bo
TAX REVENUES IN DEPOK CITY
SVl\Rlf HIOl\YATIJUAH
THESIS
submitted to Faculty of Economics and Business as Partial Requirement for Acquiring
the Bachelor Degree of Economics
Universitas Islam Negeri
SYARIF HIDAYATULLAH JAKARTA
'/(}ww(ec(ge, 'Piet_y, 111le1]rily
By:
Asma Hilyah Al-aulia
107082103912
DEPARTEMENT OF ACCOUNTING
INTERNATIONAL CLASS PROGRA!V[
FACULTY OF ECONOMICS AND BUSINESS
SYARIF IDDAYATULLAH STATE ISLAMIC UNIVERSITY
T .l T?' A D'T' A
THE CONTRIBUTION ANALYSIS OF RESTAURANT TAX TOWARDS LOCAL
TAX REVENUES IN DEPOK CITY
Undergraduate Thesis
Submitted to Faculty of Economics and Business
In Partial Fulfilment of the Requirement.51
For Acquiring Bachelor Degree of Economics
By:
Asma Hilyah Al-aulia
107082103912
............................................
Ｑ ＮＱＺ＠
Tgl.
: .. ＹＮｾ＠ ..ｾＮＨ＿Ｍｩ
..
No. for!ul< : ... ｜ＮｾＧＱＺ＠ ..ｾ＠ .. 9.?. Ｎｾ＠ ..ｾＮＱＧＭｊｏ＠
.... .
l;lasifikasi . .................. .. .................... .
0.
Under Supervision of
Supervisor 1
Prof. Dr. Margareth Grferer
Supervisor 2
｣ｴＡｾ＠ -
Choirul Anwar, MBA, MAFIS, CPA
DEPARTEMENT OF ACCOUNTING
INTERNATIONAL CLASS PROGRAJVI
FACULTY OF ECONOMICS AND BUSINESS
SYARIF IDDAYATULLAH STATE ISLAMIC UNIVERSITY
JAKARTA
CERTIFICATION OF THESIS EXAM SHEET
Today is Wednesday 14, 2011 has been conducted on student thesis examination:
1. Name
2. Student Number
3. Department
4. Thesis Title
Asma Hilyah Al Aulia
107082103912
Accounting
The Contribution Analysis of Restaurant Tax Towards Local
Tax Revenues in Depok City
After careful observation and attention to appearance and capabilities relevant for thesis
examination process, it was decided that the above student passed and the thesis was accepted as
one of requirements to obtain a Bachelor of Economics in the Faculty of Economics and
Business Syarif Hidayatullah State Islamic University Jakarta.
Jakarta, September 14, 2011
Prof. Dr. Abdul Hamid, MS
ID. 195706171985031002
Chairman
Yulianti, SE. M.Si
ID. 198203182011012011
Prof. Dr. Azzam Jassin, MBA
Secretary/
Ｏ ＧＭｾＱ＠
L_
ｾＩ＠
-=---------=-
Examiner Expert
Prof. Dr. Margareth Gfrerer
Choirul Anwar, MBA, MAFIS, CPA
)
ENDORSEMENT SHEET
COMPREHENSIVES EXAMS
Today is Wednesday, May 18, 201 l A Comprehensive Examination has been conducted on
student:
1.
2.
3.
4.
Name
: Asma Hilyah Al-aulia
Student Number : 107082103912
Department
: Accounting (International Program)
Thesis Title
: "Contribution Analysis of Restaurant Tax towards Local Tax
Revenues in Depok City"
·
After careful observation and attention to appearance and capabilities relevant for
comprehensive exam process, it was decided that the above sl11dent passed and given the
opportunity to thesis as one of the requirements to obtain a Bachelor of Economics in the
Paculty of Economics and Business SyarifHidayatullah State Islamic University Jakarta.
Jakarta, May 18, 2011
Prof. Dr. Abdul Hamid, MS
[). 195706171985031002
Chairman
)
Prof. Dr. Margareth Grferer
fahmawati, SE. MM
ｾｉｐＺ＠
197708142006042003
Examiner Expert
.,
SHEET STATEMENT
AUTHENTICITY SCIENTIFIC WORKS
Signature Below:
Name
: Asma Hilyah Al-aulia
Student Number
: 107082103912
Faculty
: Economics and Business
Departement
: Accounting (International Program)
Hereby declare that in the writing of thesis, I :
1. Not use other people's ideas without being able to develop and accountable.
2. Do not do plagiarism of other people's work manuscript
3. Do not use other people's work without mentioning the original source or
without the owner's permission.
4. Do not manipulate and alsify the data
5. Own work and able to work responsible for this work
If in the future there is a demand from the other side of my work, and have been accountably
proved, was indeed found evidence that i have violated the above statement, then i am ready
to be sanctioned according to rules applicable in the Faculty of Economics an Business Syarif
Hidayatullah State Islamic University Jakarta.
Thus statement truly made with sincerely.
Ciputat, August 12, 2011
/HMA \.llL-fAl-1
(
ａｌＭｾ｜Ｌｩ＠
..............................)
CURRICULUM VITAE
'ersonal Data
ullName
: Asma Hilyah Al-aulia
lick Name
: Hilyah
ｾ､ｲ･ｳ＠
: Margonda Raya Jin. Beringin Rt.04/18 No.01 Depok
16423
.1obile Number
: 085780301065
l-mail
: hilyah_ aulia@yahoo.co.id
)ate of Birth
: Bogor, May 5, 1989
: Female
.telationship Status
: Single
leligion
: Moslem
flobby
: Reading, Watching.
Educational Background
School
Year
:Iementary
SDITNURUL FIKRI
1995-2001
unior High School
SMPIT NURUL FIKRI
2001-2004
:enior High School
SMAIT NURUL FIKRI
2004-2007
Jniversity
State Islamic University Syarif Hidayatullah,
Jakarta.
2007-2007
Major: International Accounting
Computer User Skill
•
Internet User Skill
.,
Vorking Experience
•
Internship in Novie Collection Convection (2010)
•
Assistant treasurer ofSDIT Al-Qudwah (2009-2010)
"
Foundation treasurer ofSDIT AL-Qudwah (2010-present)
•
Internship in Bank oflndonesia (2011)
•
The Teacher of Economic in SMAIT Al-Qudwah (2011)
)rganization Experience
"
Rohls OSIS SMPIT Nurul Filai
"
Panitia Propesa Mahasiswa Jurusan Internasional (2009)
"
Mentor Orientation Day (2010)
A.ttributes
•
Honest, have a good personality, and friendly
•
Good leadership
•
Ability to adapt to different environments
•
Hard working
•
Willing to learn
•
Motivational
•
Able to work independently
Conference Participations
•
Towards Palestinian Statehood and Peace in the Middle East, addressed by President of
Palestine, Mahmoud Abbas (October 23, 2007)
•
'Kenaikan BBM dan Irnplikasinya terhadap Bangsa dan Negara', UIN Syarif
Hidayatullah Jakarta (June 10, 2008)
"
Multiculturalism in Religion, Democracy, and Modernization', held by UIN-McGill
Introduction to The European Union & European Union's Trade Policy, held by The
Delegation of the European Connnission (2008)
Multiculturalism in the US, addressed by US Embassy representative (2008)
::o-curricular Activities
• Company visit to P.T. Indosat Tbk. Jakarta (2008)
• Study visit to Australian Embassy in Kuningan, Jakarta (2008)
• Study visit to European Union Commission in Jakarta (2008)
ABSTRACT
Name
: Asma Hilyah Al-aulia
Study Program: Major in Accounting (International Program)
Title
: The Contribution Analysis of Restaurant Tax towards Local Tax
Revenues in Depok City
This research aimed to know how big the contributions of restaurant tax during the
last 5 years (2005-2009), the effectiveness of restaurants tax collection, and the effects
or the impact of restaurant tax towards local tax revenues. Analysis used in this study
is the contribution analysis, effectiveness analysis, and simple linear regression
analysis. From the analysis is obtained results that the contribution of restaurants
taxes in the Depok city to the local tax revenue ranged between 24% - 69% and the
biggest contribution came in November 2005. For the measurement of effectiveness,
the restaurant tax collection has been effective with percentage that exceeds 80%. The
effect of restaurant tax on local tax revenues is quite high at 68.2%, while the
remaining 31.8% are explained by the other variables which are hotel tax,
entertainment tax, advertisement tax, street lighting tax, and parking tax.
Keywords: Contribution, Effevtiveness, Restaurant Tax, Local Tax Revenues
ABSTRAK
Nama
: Asma Hilyah Al-aulia
Program Studi : Mayor dalam Akuntansi (Program Intemasional)
Judul
: Pengaruh Kontribusi Pajak Restoran terhadap Penerimaan Pajak
Daerah di Kota Depok
Penelitian ini dilakukan dengan tujuan untuk mengetahui seberapa besar kontribusi
pajak restoran selama 5 tahun terakhir (2005-2009), efektifitas pemungutan pajak
restoran, dan seberapa besar dampak pajak restoran terhadap penerimaan pajak
daerah. Analisis yang digunakan adalah analisis kontribusi, analisis efektifitas, dan
analisis regresi linear sederhana. Dari analisis diperoleh basil bahwa kontribusi pajak
restoran terhadap penerimaan daerah di Kota Depok berkisar antara 24% - 69%.
Kontribusi terbesar ada pada bulan November 2005. Untuk pengukuran efektifitas,
pemungutan pajak restoran sudah efektif dengan persentase yang melebihi 80%.
Pengaruh pajak restoran terhadap penerimaan pajak daerah cukup tinggi yaitu 68,2%,
sedangkan sisanya yaitu 31,8% dijelaskan oleh variabel lain di antaranya adalah pajak
hotel, pajak hiburan, pajak reklame, pajak penerangan jalan, dan pajak parkir.
Kata kunci: Kontribusi, Efektifitas, Pajak Restoraan, Penerimaan Pajak Daerah
PREFACE
Bismillaahirrahmaanirrahiim
Assalamu'alaikum Wr.Wb
First and foremost, I would like to thank to Allah Subhanahu Wa Ta'ala for
giving me a direction and a couple of good health and mind, so that I could finish this
thesis. This research is entitled "The Contribution Analysis of Restaurant Tax towards
Local Tax Revenues in Depok City". First, this research aims to fulfill the prerequisite
for achieving Bachelor Degree of Economics in Faculty of Economics and Business
of Syarif Hidayatullah State Islamic University (UJN Jakaiia). Second, this research
aims to contribute extensive literature for academic discipline so that can be
developed broadly.
The road to complete this thesis is so long, challenging, and tiresome.
Notwithstanding, supports and prayers have become the main drivers in finishing this
research. In this occasion, the researcher would be very grateful to convey deep
gratitude to:
I. Allah Subhanahu Wa Ta'ala and Mohammed the Prophet. The power of
prayer and spirit to strive like the Prophet is the anchor to struggle finishing
this research.
2. My beloved family- Amang Syafrudin (Father), Smyantie (mother), Mush' ab
Zulkarnaen (brother), and Hafiah Mukhsonah, Umamah Nurul Izzah, and
Aisya Nur Al-iffah (sisters) - who give me the love, compassion, and
everything, Luv you all.
3. Prof. Dr. Abdul Hamid, MS as Dean of Faculty of Business and Economics
SyarifHidayatullah State Islamic University Jakarta.
4. Prof. Dr. Margareth Grferer as academic supervisor I and Choirul Anwar,
MBA, MAFIS, CPA as academic supervisor II, whom their counseling and
direction helps making this research feasible.
5. Mr. Arief Mufraini, Le, M.Si as chief international program of Faculty of
7. Mr. Sugih Waluyo, SE who assists academic and administrative needs during
the research phase.
8. My fellow friends who help me up when down and encounter debate during
research stage, especially Management and Accounting classmates, Hatta,
Wike, Yassa, Adhya, Ika, Ami, Dewi, Fitra, Ariningtyas, Weldan, Kharisma,
Basyir, Fathhy, Rizki Z., Leo, Surya, Kiki, Isma, Tina, Dwi, Ade, Asrul,
Sharah, Liko, Aga, Andrea, Sukria, Very, Yudi, Zahra, and Adel. I owe you
all.
Last but not least, this research has limitation and shortage in some aspects.
The researcher expects feedback and discussion to better imp:rove the building blocks
of fundamental framework in variables employed in this study. The researcher
encourages students to develop framework and replicate study to enrich green
marketing and sustainability literature. Perhaps, this study can contribute to variation
and diversity of research for Faculty of Economics and Business UIN Syarif
Hidayatullah Jakarta.
Wassalamu'alaikum Wr. Wb.
Jakarta, July 2011
Author
Asma Hilyah Al-aulia
LIST OF TABLE
Table 1.1 The Amount of Restaurants Growth
3
Table 4.1 Descriptive Statistics
48
Table 4.2 Contribution of Restaurant Tax to Local Tax Revenues (2005)
50
Table 4.3 Contribution of Restaurant Tax to Local Tax Revenues (2006)
51
Table 4.4 Contribution of Restaurant Tax to Local Tax Revenues (2007)
53
Table 4.5 Contribution of Restaurant Tax to Local Tax Revenues (2008)
54
Table 4.6 Contribution of Restaurant Tax to Local Tax Revenues (2009)
56
Table 4.7 The Effectiveness of Restaurant Tax Collection
65
Table 4.8 R Square Test Table
66
Table 4.9 t-Test Table
67
LIST OF FIGURES
Figure 1. Logical Framework
35
Figure 2. Contribution of Restaurant tax to Local tax revenues (2005)
50
Figure 3. Contribution of Restaurant tax to Local tax revenues (2006)
52
Figure 4. Contribution of Restaurant tax to Local tax revenues (2007)
53
Figure 5. Contribution of Restaurant tax to Local tax revenues (2008)
55
Figure 6. Contribution of Restaurant tax to Local tax revenues (2009)
56
Figure 7. The Overall Contribution of Restaurant Tax to Local Tax
Revenues in the Year 2005-2009
58
Figure 8. The Contribution of Restaurant tax in June (holiday},
Ramdhan month, and December
60
Figure 9. The Development of the pecentage of Religious adherents in
DepokCity
63
LIST OF ATTACHMENT
Attachment A
Recommendation Paper
Attachment B
Statistics Output
Attachment C
Realization ofRestaUJrant tax (2005-2009)
Attachment D
Realization of Local Tax Revenues (2005-2009)
TABLE OF CONTENT
SHEET STATEMENT
CURICULUM VITAE
ABSTRACT ......................................................................... .
ABSTRAK . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . .
ii
PREFACE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . .
iii
LIST OF TABLE . . . .. . . . . . . . . .. . .. . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . ... . . . .. . .. . . .. .. ....
v
LIST OF FIGURE .. . . . . .. . . .. . . . .. . . .. . . . . . . . . . ... .. . . . . . . . .. . . . . .. . . . . .. . .. . . . . . . ..
vi
LIST OF ATTACHMENT..........................................................
vii
TABLE OF CONTENT.............................................................
viii
CHAPTER I INTRODUCTION
A. Background ..............................................................................
1
B. Problem Formulation ................................................................
5
C. Research Purposes ............................................. .......................
5
D. Reserch Benefits .......................................................................
5
CHAPTER II LITERATURE REVIEW
A. Local Revenue Sources ...............................................................
7
B. Taxes..........................................................................................
10
1. Definition of Taxes.............................................................
10
2. Functions and Types of Taxes ............................................
11
3. Tax Collection System........................................................
15
C. Local Taxes................................................................................
18
I. Definition of Local Taxes...................................................
18
2. Types of Local Taxes ..........................................................
18
D. Restaurant Tax
1. Definition of Restaurant Tax ...................................................
22
2. The Restaurant Tax Object and Subject .................................
30
3. Basic of Imposition, Rate, and How to calculate: the tax for
Restaurant .. .... ... .. ... .. ...... .. ... .. ... ... .... ... .. .... ... ....... .. ... ..... ... ... .....
31
4. Collection Procedures .............................................................
31
G. Logical Framework......................................................................
35
CHAPTER III RESEARCH METHODOLOGY
A. Scope of Research.......................................................................
36
B. Sampling Method........................................................................
36
C. Data Collection Method . . . . . . . . . . . . .. . . . . . . . . . . . . . . . ......................
37
D. Data Analysis Method .................................................................
38
I. Descriptive Analysis ...............................................................
38
2. Contribution Analysis .............................................................
38
3. Effectiveness Analysis .... ...... .... ...... .. ... ... ... ..... .... .... ... ... ..... .. ..
39
4. Simple Linear Regression.......................................................
39
E. Operational Variables .................................................................. .
40
CHAPTER IV ANALYSIS AND DISCUSSION
A. General Description of Research Object.................................
42
B. Analysis and Discussion . . . . . . . . . . . . . . . . . . . . . . . . ...........................
48
I. Descriptive Analysis ...........................................................
48
2. Contribution Analysis .........................................................
49
3. Effectiveness Analysis .......................................................
64
4. Simple Linear Regression....................................................
66
CHAPTER V CONCLUSION
A. Conclusion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...............
70
B. Implication . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . ........
71
C. Recommendations . . . .. . . . . . . . .. .. . . ... . . . . . . . . . . .. . . . . . . . . . . . . .
73
REFERENCES...........................................................................
75
CHAPTER I
lntroduetioo
A. Background
Indonesia is a country with abundant natural resources which could be used
for various things. On one side it could be used directly by some people for daily
necessities, but on the other hand natural resources are g€>vemed by the state
through existing legislation. As regulated in the Act of 1945 Article 33 verse (3),
"Earth, water, and natural resources contained therein controlled by the state and
used for the prosperity of the people as much as possible." It also affirmed in
Article 1 verse (2) of Basic Agrarian Law.
Natural resources that are governed by that Act are the potential income
source for the Indonesian g&vernment. Not only the natural wealth that contributes
to state revenues, but also the sources regulated by law and regulations and
monitored by the Ministry of Finance such as taxes, levks, profit state-owned
companies, customs and excise, fees, fines and seizure, p1rinting money, lOOI!!f,
donations, gifts and grants, and operation of lottery. Out all these sources of
income supervised and monitored by the Ministry of Finance taxes as a tool of the
national and local fiscal policy play the most important role for the state income.
According to the collector, tax is classified into two ty]::ies, namely the central
tax and local tax. Central Tax is a tax levied by the central government and used
to finance the country in general houseoolds. The examplle of central taxes are
Land and Building Tax (PBB), Stamp Duty, and Fees for Acquisition of Rights to
Lands and Buildings (BPHTB). While local taxes are tmtes levied by focal
governments both local, provincial (provincial tax) and local-·level II (tax district)
and used to finance each local households. Basically, the central government and
local g&vernments have their i>wn regulatioos in managing budgets and income
and expenditure of each region.
fu Depok City Regional Regulation No. 05 of2002 Series A of the Hotel Tax,
Entertainment Tax, Advertisement Tax, Tax and Parking, said that under article 2,
verse (2) of Act No. 34 of 2002, the type of regional tax district consists of the
Hotel Tax, Restaurant Tax, Entertainment Tax, Advertisement Tax, Road Tax
Information, Tax Collection Mineral Group C, and the Parkiug Tax.
Tue tax
mcome of the central and regiOOal govemmt:fifs provide a major
contribution for governments' income. fu the Depok city, \Vest Java, restaurant
tax, which is included in local
tax, is one i>f taxes that contributes ･ｭｾｩ､ｲ｡｢ｬ＠
share to the overall local government revenues.
Based on the data from the article "PAD Depok Lebihi Target" (2010), Depok
cify revenues. raise neady o.y 20 percent aoove file target Too lligeSi snare of the
revenues come from local taxes, especially the entertainment tax, hotel tax,
parking
tax, advertisement tax, street lighting tax and restaurant tax. Nur
Malnnudi Ismail (the Mayor of Depok) revealed, local taxes generated in reach
the number of Rp 55.7 billion that equals to an increase of 109.95 percent.
That data can explain that local taxes have significant iJ11fluence to regional
real income of Depok city, and one of the revenue soorees comes from the
restaurant tax. A restaurant is defined as a place for eating mid/or drink prepared
food and beverages against paying for the food and the service. Typical restaurant
service does not including catering. While the restaurant taJt i,s a tax on restaurant
service, but it is not imposed to the catering business service or catering services.
This tax is imposed with the rate of 10% from the base of payment the customer
pay tc- restaill'fillt.
A fund received from the restaurant tax in particular tax sector is certainly
influenced by several factors. The increasing amount of restaurants as well as the
conmlunity's economic grc-wth and wealth are the factc-rs which influence the
increasing restaurant tax revenue.
Table 1.1
The Amount c-f restaill'lUlt gmwth in the Year 2005-2009
Year
ｐＮＭｾ［ｭＬ］ｩ＠
fhe Amount 01:
Restaurant {Unit)
2005
2006
234
2007
255
2008
272
2009
290
Source: (Dispenda ofDepok City}
.,
That table shows the amount of restaurant in Depok city increase in every
year. With an increase in the number of restaurant so there is an increase in the
number of taxpayers, who contribute to the revenues of local tax in Depok City.
Based on the research regarding to the contribution analysis of hotel and
restaurant tax in the area of Purworej& conducted by Indra "Widhl Ardhlyansyah
(2005), one of the conclusions obtained is the number of hotels and restaurants
have significant positive effect to the revenues in Puworejo. His research can
prove that the increase of the amount of hotel and restaurant will increase the
hotel and restaurant tax revenues. While in the research that presented by Moh. Isa
Ashar (2010) on "Restaurant Tax Contribution Towards the Original of Revenue
in the Semarang City Year 2004-2007", highlights that the restaurants tax
revenues affecting the economic condition of a community.
The increase of local tax revenue is also influenced by the performance of
local g{}vemments in achieving the target of restaurant tax revenues. Depok city
government optimizing the reception area of the restaurant tax so that the targets
set can be achieved and can be used for local government household spending as
well as for the regional development of Depok City.
In this research the author will examine the contribution of restaurant tax, its
contribution and its annual increase in comparison to the overall local tax
revenues in last S. (five) years from 2005-2009. This research focuses on to the
restaurant tax situation in terms of payment and collection procedures in Depok
In order to approach to the expected results the author conducts the following
research: "THE CON·TRlBUTION· ANALYSIS OF RESTAURANT TAX
TOWARDS LOCAL TAX REVENUES IN DEPOK CITY".
B. Problem Formulation
From the description aoove can be taken a few bask probfoms as folk>ws:
1. How did the restaurant tax develop as a local tax in Depok city area in the
last 5 (:five} years (2005-2009)?
2. Is the restaurant tax collection in Depok city effectively organized?
3. What is the impact of restaurant tax to local tax revenue?
C. Research Purpose
Thi& research i& conducted with the intention to acmeve the :folk>wing
objectives:
1.
To analyze and to learn about the contribution and development of
restaurant tax in the area ofDepok city in last 5 ye!ll"S.
2.
To analyze and to learn about the effectiveness of restaurant tax collection
in the area of Depok city.
3.
To analyze the impact of restaurant tax on the local tax revenues for the
local government of Depok City.
D. Benefits of research
Thi& research is expected to provide benefit& to various· parlies, like:
a. An in-depth understanding of local taxes, especially restaurant tax in
DepokCity.
b. The thesis to finish the study in obtaining Strata 1 (S-1) degree
c. The application of the knowledge obtained during the 8-sernester
study program in aecounting.
2.
For the Local Government
As references in making policy and decisions, particularly regarding to
local taxes and the restaurant tax.
3.
For the Communities
As an information about local taxes, especially regarding to restaurant tax.
4.
For the other Parties
Reference to the development of knowledge and presenting existing
research results in this field, as well as thoughts for studies with similar
research focus.
CHAPTERH
LlTERATl.JRE REVIEW
In this chapter the author will discuss the theories related to the research
variables. Literature sources are publicatioos on Local Revenues, Taxes, Local
Taxes, and Restaurant Tax.
A. Local Revenue Sources
In an area even the state, the financial factors are the most important and
fundamental to the growth of a region. The government (either central or local
government} has the authority to regulate and optimize the income sources in the
respective regions or in the country.
Local revenue includes all receipts of money through the general treasury
account area which adds equity funds that are fluent in the local government's
right in 1 (one) year budget that does not need to be transformed by the district.
Budgeted revenues are estimated on a gross basis, which has meaning that the
amount of budgeted revenues should not be reduced by expe:nditures that are used
to generate revenue and I or decreased by the central govemment I other areas in
term of profit sharing.
Sources of regional income according to Law No. 22 of 1999 on Regional
Government consists of:
1.
Local revenues, are following:
a. Local tax revenue
Local taxes can be imposed on individuals or entities to areas
without benefit. Local tax collection is conducted by the local
governments with the purpose to finance general government (local
government} expenditures, Their recompensation is net provided
directly, while the payment can be enforced.
b. Local Levy
Levies, hereinafter referred to as retribution, are the regimial levies
as payment for services or certain special permits provided and I or
administered by the regional government for the benefit of the
individual or entity. (Perpajakan, 2009}
LeVies collected l}y the lridonesian govemnient are regulated in the
Statute No. 19 year 1997 on Regional Taxes an:d Regional Levy. In
this Act, Levy defined as a payment for services provided by local
governments with the object as follows:
l) Public services, are services provided or administered by the
regional government for the purpose of ｩｮｴ･ｲＱｾｳ＠
and pub:lie benefit
and can be enjoyed by the individual or entity.
2) Business services, are services provided by the regional
government wifu the prineiples of the commercial because it
basically can be provided by the private sector.
3) Specific licensing, is a service offered by ｴｨｾ＠
local government in
intended for guidance, regulation, control and supervision of
activities, space utilization, use of naturaJ resources, geooo,
infrastructure, facilities or specific facilities to protect the public
interest and preserving the environment .
2.
The results of local g{)wned enterprisesi and results of the
management of separated wealth regions.
The results of local government-owned enterprises and results of the
management of separated wealth regions is the
｡｣ｴｾｰｮ･＠
of a form of
locally-owned companies and separated wealth management areas,
consisting of income of Regional Water Company, profit of the financial
institution, income of non-bank financial institutions, the other locallyowned company profits and part of return on iinvestment capital I
investment to third parties.
:J..
Balanced Fund
A balance Fund is a fund sourced from the revenue budget allocated to
the regions to fund local needs within the ftamework of the
implementation of decentralization. The balances fund has been
established to support the funding of autonomy programs. Equalization
funds include the general allocation fund (DAU}, a special allocation fund
(DAK), and revenue-sharing (DBH).
4.
Regional Loan
According to the Government Regulation on Regienal LO!lllil, a
certain purpose and is incorporated in Regions' income 11\'ith the obligation
to pay back. Short-term loans- provided for trading purposes are net
included.
5. Other areas oflegitirnated income
The sale of region's properties, demand depooit, interest ineome and
commissions, cut or other forms as a result of the sale and I or
procurement of goods and I or service provided by the Region are part of
this kind of income.
B. Taxes
l. Defmition of Taxes
The definition of tax proposed by Prof. Dr. Rochmat Soemitro, SH. in the
book entitled Perpajakan: Teori dan Kasus by Siti Resmi (2009):
"Taxes are the dues of the people to the state treasury under the
law (which can be enforced) by not getting :reciprocal services
(contra) directly demonstrated, and which is used by the state
treasury to pay for general expenses."
The definition was refined later on the same book and has been explored to tl1e
following:
"Tax is the transition of wealth from the people to the state treasury
to pay routine expenditures and the "surplus" was used for public
savings which is the main source to pay public investment."
Prof. Dr P. J. A. Andriani formulates:
"Tax is a levy to the state (which ean be enfor1:ed} that are owed by
the compulsory payment to them under th tw&, which
are:
(a) Central Tax: the tax levied by the central government and
used to- finanee the country in general households.
(b) Local Taxes: the tax levied by local governments both local,
provincial (provincial tax) and local-level II (tax district) and
used to- fmance local households.
3. Tax Collection System
The. applied tax collecting systems are the. following:
a. Official Assessment System
Official assessment tax system is a system that gave tax officials
authority to determine the respective amount of tax payable each year in
accordance with applicable taxation laws and regulations. In this system,
initiatives and activities to- calculate and collect taxes is entirely in the
hands of the tax authority. Thus, the success of the implementation of tax
collection depends largely on taxation officials (there are a dominant role
in the apparatus of taxation}.
b. Self Assessment System
Self-assessment is· a tax collection system which authorizes taxpayers
in determining their tax payable each year in accordance with applicable
taxation laws and regulations. In this system, initiatives and activities to
are considered to be capable of calculating taxes, ar·e able to understand
the tax laws in fOfce, and have high integrity, well aware of the impor!ance
of paying taxes.
The collection procedure for the self-assessme11t tax system implicates
that the public has the knt>wledge and discipline to pay taxes, the existence
of legal certainty, the calculation comprehensively explained and the tax
as such is considered as fair and equitable. Rimsky K. Judisseno
(Perpajakan, 2009} says that the self-assessment system applied provides
greater trust for the community to increase awareness and community
participation in depositing the tax. Consequently,, people should be
familial- with the procedure fOf tax calculation and the related t&
regulations of tax fulfillment.
The characteristics of self-assessment system are as follows:
-
Taxpayer (can be helped by a tax consultant} conducts an active role
in implementing the tax liability.
Taxpayer as a party is fully responsible for the o'\1m taxation liabilities.
-
The government, in this case the tax agency, conduct training,
research, and supervise the implementation of tax liabilities for the
taxpayers, through tax audits and the imposition of sanctions
violations in the field of tax in accO£danee with a1iplieable regulations-.
The study entitled "Pengaruh Penerapan Self-Assessment System
Khususnya Jakarta Pusat" shows the principle of the self-assessment
system of determining the amount of tax payabk that is entrusted to the
respective taxpayers through Notification Letter (SPT). Since the
implementation of the self-assessment system in the tax laws of Indonesia,
lndooesian citizens have received an active role in fulfilling tax liability
(tax compliance). Transparency and implementation of law enforcement
stays with the tax collection offices and the fiscal officers. However, the
success of the implementation of tax collection depends largely on
taxpayers' behaviors (Taxpayers' role).
From those explanations this system gives the authority to the
taxpayer itself to calculate and report the tax by themselves, but they have
to be aware and discipline to pay the tax as their compliance towards
taxation law.
c. Withholding System
With holding system is a tax collection system that gives authority to
a third party designated to determine the amount of tax payable by
taxpayers in accordance with applicable taxation laws and regulations. The
appt>intment of a third party is done according ti> the tax legislation,
presidential decisions, and other regulations to cut and collect taxes,
deposit, and be accountable by means of taxation that are available.
Success of the implementation of tax collection depends largely on the
C. Local Tues
In regions local governments themselves lead the regional economic growth
by considering the different aspects of supporting the local economic growth.
Local taxes soow considerable revenue potential. Local tax revenues used to
finance expenditure and regional development.
In 1997, the Government finally issued Law no. 18 of 1997 as amended by
Statute No. 34 of 2000 on Local Taxes and Retribution.
1. Definition of Local Taxes
Local taxes are taxes collected by local govf money that use electricity
from PT PLN or anything that uses jenset (in babasa). Tax Rates
street lighting at a maximum of 10 percent and Tax bases street
6) Tax Collection and Processing of Mineral Group C
Tax eoUeetioo and processing of mineral group C is a tax on
activity of collecting mineral category C which consists of the
chemical elements, minerals, seeds and all kinds of rock, coal and
peat which is a natural deposits other than oiil and gas. Tax Rate
Collection and Processing of Mineral Group Cat a maximum of20
percent and tax base of Collecting and Minc:ral Processing Group C
is the value of sales results of mineral exploitation group C.
7) Parking tax
Parking tax is a tax imposed upon individuals or bodies
organizing the Jlfilking lot outside the body l>y the individual or
entity, provided by both related to the principal business and
provided as a business, including the provision of day care vehicles
and garages thai charge a fee. Parking tax rate at maximum 20
percent and tax base of parking tax is the payment amount has to
be paid to use the parking lot.
D. Restaurant tax
1. Definition of Restaurant Tax
Restaurant is a place for consuming prepared food and/or drinks against
payment. Catering is not including. The resta1111ar.t tax is the tax on
restaurant service.
.,
According. to source of www.Ｎ｢Ｍｾ｡｣ｩｮＯｳ､･｟ｯｬｲｶｧｰｦ＠
Restaurant is a retail establislnnent that serves prepared food to customers.
Service is generally for eating at the premises, though the term has been ·
used to include take-out establishments and food delivery services. The term
covers many types of venues and a diversity of styles of cuisine and service.
Bmh
defifiltions. explliili that restaurant is a place prepares fOOd and
beverage for customers with a fee and exclude the catering business.
With the existence of Law No. 18 year 1997 as amended by Law No.
34, year 2000, Local oo.vemrnent is. autoomed to levy taXes on restaurant
food and beverages served in hotels, restaurants, re&iaurants, shops, etc.
Implementation was governed by law.
a} FOOd and Beverage Tax
Food means any and all edible refreshments or nourishment, liquid
or otherwise, including alcoholic beverages, pUl'chased in or fmm a
restaurant or from a caterer, except snack food. \Vhile beverage means
any potable liquid, especially one other than water, as tea, coffee, beer,
or milk.
All businesses that come under the defini1tion of res1aurant or
caterer must coUect this tax from their cllStomers- when the charge :fur
the food and beverages is paid. The tax is to be paid whether the
customer pays by cash or by credit card. The seller adds the tax to the
in any way suggest or indicate that they will relieve the customer of
payment of part or all of this tax. The customer alone must pay the
total tax amount due. (www.roanokeciviccenter.com)
b) Classification of restaurant
In the same resource of www.b-u.ac.inlsde_bo