RESTAURANT TAX RECORDING PROCEDURE AT THE REVENUE, FINANCIAL MANAGEMENT AND REGIONAL ASSET AGENCY (BPPKAD) OF KEDIRI CITY

Abstract

Restaurant tax is a type of tax whose potential is increasingly growing with the consideration of supporting components from the service sector, development and tourism in increasing regional development. The Kediri City Government in implementing its tax collection strives for the implementation of potential development towards achieving targets and better realization. The objective to be achieved in compiling this report is to find out the procedure for recording restaurant tax at the Kediri City Revenue, Financial Management and Regional Asset Agency (BPPKAD).