ANALISIS PEMBAYARAN PAJAK HIBURAN DENGAN MENGGUNAKAN CASH MANAGEMENT SYSTEM (STUDI KASUS PADA PT FIRDAUS JAKARTA)

Abstract

In order to increase local income taxes in the entertainment sector, the Provincial Government of Jakarta Capital City tax apply online by using cash management system. In the application of this cash management system of Local Government in collaboration with Bank Rakyat Indonesia (BRI). The research method that I use in this research is qualitative descriptive analysis. The aim of this study is to reveal the facts, circumstances, phenomena, variables and circumstances that occurred while running the research and presenting what it is. With the data collection techniques used were documentation, interviews, observation, literature review. The results showed that the payment of entertainment tax by using cash management system is highly efficient and cost-saving operations. While the benefits to the Provincial Government of Jakarta Capital City is easy to obtain transaction data Taxpayers that aims to monitor and evaluate the tax object, thus reducing fraud between the Taxpayer and Tax Officer. Facilities online cash management system is a very good idea in overcoming the development of modern business era, now. From these results it can be said that with the use and application of online cash management system is taxpayer no longer need to queue up at the counter payment of entertainment tax.

Keyword: Amusement Tax, Cash Management System