<mets:mets xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" OBJID="eprint_41697" LABEL="Eprints Item" xmlns:mets="http://www.loc.gov/METS/" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink"><mets:metsHdr CREATEDATE="2026-04-29T12:34:12Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Repository Universitas Negeri Padang</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_41697_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Mekanisme Pemungutan Pajak Restoran pada Badan Pendapatan Daerah &#13;
(BAPENDA) Kota Padang</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Reka</mods:namePart><mods:namePart type="family">Indriani</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Tujuan dari penelitian ini adalah untuk mengetahui mekanisme pemungutan Pajak Restoran pada Bapenda Kota Padang, sekaligus mengetahui sistem dan prosedur pemungutan Pajak Restoran. Metode yang digunakan dalam penyusunan tugas akhir ini yaitu metode penelitian deskriptif dan tempat pelaksanaan penelitian ini berada di Badan Pendapatan Daerah (BAPENDA) Kota Padang.Berdasarkan hasil penelitian yang diperoleh bahwa pemungutan pajak restoran pada BAPENDA belum efektif, sistem yang digunakan yaitu Self Assessment System serta prosedur yang digunakan belum memenuhi kriteria. Jadi penulis menyarankan agar prosedur pemungutan Pajak Restoran yang digunakan lebih dimuidahkan lagi, agar Wajib Pajak tidak merasa terbebani dalam melakukan pembayaran pajak.</mods:abstract><mods:classification authority="lcc">HF5601 Accounting</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2019</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Negeri Padang;Akuntansi FE UNP</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_41697"><mets:rightsMD ID="rights_eprint_41697_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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    </mods:useAndReproduction></mets:xmlData></mets:mdWrap></mets:rightsMD></mets:amdSec><mets:fileSec><mets:fileGrp USE="reference"><mets:file MIMETYPE="application/pdf" OWNERID="https://repository.unp.ac.id/id/eprint/41697/1/final_B1_6_REKA_INDRIANI_15133066_1264_2019.pdf" SIZE="1009762" ID="eprint_41697_83448_1"><mets:FLocat LOCTYPE="URL" xlink:type="simple" xlink:href="https://repository.unp.ac.id/id/eprint/41697/1/final_B1_6_REKA_INDRIANI_15133066_1264_2019.pdf"></mets:FLocat></mets:file></mets:fileGrp></mets:fileSec><mets:structMap><mets:div ADMID="TMD_eprint_41697" DMDID="DMD_eprint_41697_mods"><mets:fptr FILEID="eprint_41697_document_83448_1"></mets:fptr></mets:div></mets:structMap></mets:mets>