Sistem Pengendalian Intern Pengelolaan Pajak Restoran Dalam Meningkatkan Pendapatan Asli Daerah (PAD) Kota Bogor

The purpose of this study was to determine how much tax potential restaurant in the city of Bogor, and to determine the extent of the restaurant tax in raising revenue (PAD) Bogor City. The method used to analyze this research is the method with a comparative approach that is descriptive analysis compares the similarities and differences of certain phenomena. The results showed that the internal control system of tax management restaurant (DISPENDA) Bogor city is already well underway. Suggestions in this study in order to maintain and increase the tax rate restaurants on revenue through the efforts of intensification and extension of taxation restaurant. Collecting data about the object of the restaurant tax, because it is still not yet become the object of the restaurant tax. Perform data validation tax bill, so in the issuance of a tax assessment to the taxpayer Regional've actually reflect the tax bill according to its real potential.