ZIKRI, ZAEB AWALUDDIN (2023) IMPLEMENTASI KEBIJAKAN PEMUNGUTAN PAJAK RESTORAN SECARA ONLINE DALAM PELAYANAN PAJAK DI KOTA LUBUKLINGGAU PROVINSI SUMATERA SELATAN. Diploma thesis, IPDN.
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Abstract
Problem Statement/Background (GAP): Based on data on the target of tax realization for Lubuklinggau City in the last 5 (five) years from 2017 to 2021, the target and realization of regional income for Lubuklinggau City has not been optimal. This data was obtained from the processed results of the Regional Revenue Agency of Lubuklinggau Regency. Purpose: The purpose of the research is to see how far the implementation of the policy has been carried out, and to find out the obstacles and supports as well as the efforts that can be made to maximize the policy. The Lubuklinggau City Government is innovating in the use of technology in online restaurant tax collection, namely by using a tapping box tool which is a new strategy implemented by the Lubuklinggau City government in collecting restaurant taxes to improve tax services in Lubuklinggau City. Method: This research uses a qualitative descriptive method with an inductive approach. Data collection techniques were carried out by interviews, observation and documentation. Data analysis techniques were obtained through data reduction, data presentation, verification and drawing conclusions. This research uses Grindle's policy theory on the dimensions of Content of Policy and Context of Policy (Policy Environment). Result: The results of the study show that the Implementation of Online Restaurant Tax Collection Policies in Tax Servants in Lubuklinggau City is considered almost optimal, but has several obstacles that still need to be evaluated further. has a considerable opportunity in terms of improving restaurant tax services considering that this tool can make it easier for the government to supervise restaurant owners, and it is also easier for restaurant owners to report their tax turnover without fear of findings. Conclusion: Efforts that can be made by the Government and the public in the success of government policies in online restaurant tax collection, namely conducting supervision of related employees and conducting targeted and equitable socialization.
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Politics and Government > Study of Government Policy |
| Depositing User: | Kebijakan Pemerintahan FPP |
| Date Deposited: | 12 Jun 2023 06:44 |
| Last Modified: | 12 Jun 2023 06:44 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/14439 |
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