<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_43972" LABEL="Eprints Item" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:mets="http://www.loc.gov/METS/"><mets:metsHdr CREATEDATE="2026-06-20T06:09:15Z"><mets:agent TYPE="ORGANIZATION" ROLE="CUSTODIAN"><mets:name>Repository Universitas Negeri Padang</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_43972_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Potensi Pajak Restoran di Kota Bukittinggi</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Dwina</mods:namePart><mods:namePart type="family">Indriyani</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Penelitian ini dilakukan untuk menghitung potensi dan tingkat efektivitas Pajak&#13;
Restoran di Kota Bukittinggi.Penelitian ini dilakukan dalam bentuk observasi dan&#13;
wawancara.Penulis mengumpulkan data langsung dari Dinas Pengelola Keuangan&#13;
dan Aset Daerah Kota Bukittinggi.&#13;
Berdasarkan hasil yang didapat, penulis dapat memberikan kesimpulan bahwa&#13;
potensi Pajak Restoran di Kota Bukittinggi pada tahun 2012 adalah sebesar Rp.&#13;
38.330.102.624. Namun dalam penetapan target yang dilakukan oleh Dinas&#13;
Pengelolaan Keuangan dan Aset Daerah Kota Bukittinggi belum ditetapkan sesuai&#13;
dengan potensi yang ada dilapangan melainkan masih berdasarkan realisasi&#13;
penerimaan tahun lalu yang ditambah sekian persen. Tingkat Efektifitas Pajak&#13;
Restoran pada 3 tahun terakhir (2010-2012) tidak efektifkarena tingkat efektivitasnya&#13;
kurang dari 100%.</mods:abstract><mods:classification authority="lcc">H Social Sciences (General)</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2014-01</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Negeri Padang;D3 Manajemen Perdagangan FEB UNP</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_43972"><mets:rightsMD ID="rights_eprint_43972_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 OWNERID="https://repository.unp.ac.id/id/eprint/43972/1/final_B1_DWINA_INDRAYANI_57958_1256_2014.pdf" ID="eprint_43972_88021_1" SIZE="1191182" MIMETYPE="application/pdf"><mets:FLocat LOCTYPE="URL" xlink:href="https://repository.unp.ac.id/id/eprint/43972/1/final_B1_DWINA_INDRAYANI_57958_1256_2014.pdf" xlink:type="simple"></mets:FLocat></mets:file></mets:fileGrp></mets:fileSec><mets:structMap><mets:div ADMID="TMD_eprint_43972" DMDID="DMD_eprint_43972_mods"><mets:fptr FILEID="eprint_43972_document_88021_1"></mets:fptr></mets:div></mets:structMap></mets:mets>