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ANALISIS PERBANDINGAN PENDAPATAN DAERAH (PAJAK RESTORAN) SEBELUM DAN SESUDAH PENGGUNAAN SISTEM ONLINE PAJAK DAERAH DI KABUPATEN BANDUNG BARAT

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ABSTRACT ANALYSIS COMPARISON DISTRICT INCOME (TAX OF THE RESTORAN) BEFORE AND AFTER USING DISTRICT TAX ONLINE SYSTEM AT KABUPATEN BANDUNG BARAT Written By: Erpin Katemba Matarru Nim: 1332040 The purpose of this research was to determine how big the amount of district income especially tax revenue of the restaurant in the Dinas Pendapatan Keuangan dan Asset (DPPKAD) Bandung Barat before and after using the tax online system, as well as comparisons to determine how much tax revenue of the restaurant before and after using tax online system in Bandung Barat. The method was a descriptive comparative. The data was collected through interviews and documentation study. Where the data obtained during study will be processed analyzed and drew conclusion. Data analysis technique that use for these research was Wilcoxon Signed Rank Test, engineering analysis was by comparing the tax revenue restaurant before and after using tax online system.Based on the result of analysis Wilcoxon Signed Rank Test was known that the value of was -2,128. And was -1,960 which mean bigger than (-2,128 > -1,90). And also the value of Asymp sig. (2-tailed) was 0,03 was smaller than α=0,05. Which mean that Ho was rejected and Ha was accepted. From the result of these calculation it can concluded that there are difference tax revenue of the restaurant before and after using tax online system. Keywords: Comparison district income (tax of the restoran) before and after using tax online system