Analysis of Determinants for the Optimization of Restaurant Tax Revenue in North Sumatra Province (Study on Regencies/cities in North Sumatra from 2018 to 2022)
DOI:
https://doi.org/10.31941/pj.v23i2.5115Abstract
According to Law No. 28 of 2009, taxes are contributions from the community used for national purposes to ensure the prosperity of the people. This law also explains the existence of Regional Taxes and Levies (PDRD such as the Restaurant Tax. Each year, the Regional Tax and Levy Management Agency sets targets, but many of these targets are not achieve. For example, in 2020 and 2021, many tapping box devices were installed to optimize tax collection, but the targets were still not achieved. Therefore, the purpose of this study is to assess other factors that can optimize tax revenue through the analysis of determinants for the optimization of restaurant tax revenue in North Sumatra Province. This research will take samples from five cities and regencies in North Sumatra Province: Medan, Deli Serdang, Tebing Tinggi, Batu Bara, and Serdang Bedagai. The study will use a quantitative method with primary data collected through surveys. The results of this research indicate that tax audits, tapping box applications, and tax regulations significantly influence taxpayer compliance in paying restaurant taxes in North Sumatra Province. Additionally, tax audits and tapping box applications have a substantial impact on tax optimization, whereas tax regulations do not have a significant impact on the optimization of restaurant taxes in North Sumatra Province. Furthermore, taxpayer compliance does not significantly affect the optimization of restaurant taxes in North Sumatra Province. Finally, tax audits, tapping box applications, and tax regulations do not significantly influence the optimization of restaurant taxes through taxpayer compliance in paying restaurant taxes in North Sumatra Province.Downloads
References
UU Nomor 28 Tahun 2007. (t.t.).
UU Nomor 28 Tahun 2009. (t.t.).
Abdul Asri Harahap. 2004. New Paradigm of Indonesian Taxation. Perspective. Political Economy, Integrity Dynamics Press. Jakarta.
Adiwarman Karim. 2006. Islamic Banks: Fiqh and Financial Analysis, Third Edition, PT. Raja Grafindo Persada, Jakarta.
Agustiningsih, Wulandari. 2016. The Effect of Implementing E-Filling, the Level of Understanding of Taxation and Taxpayer Awareness of Taxpayer Compliance at KPP Pratama Yogyakarta. Nominal Journal. Vol. 05, No. 02
Amirulla. 2015. Strategic Management. Media Discourse Partners, Jakarta. Andika Syahputra, Medanbisnisdaily.com, August 4, 2020.
At Kpp Pratama Padang, Padang State University
Bandung.
Big Indonesian Online Dictionary IV Edition 2008Mardiasmo. 2011. Taxation Revised Edition. Andy. Yogyakarta
Christian Cahyaputra Siat, A. A. T. 2013. Factors that Influence Taxpayer Compliance in Fulfilling Tax Paying Obligations in Surabaya, Petra Christian University ABSTRACT, 1(1).
Corruption Crimes (Study in Bandar Lampung City).
Directorate General of Taxes, Law Number 28 of 2007 concerning the Third Amendment to Law Number 6 of 1983 concerning General Provisions and Tax Procedures.
Emiliza. 2008. Strategy for Optimizing Hotel Tax Revenue at the Palembang City Regional Revenue Service, Palembang Muhammadiyah University, 1(1).
Fajar, C. M. 2014. Tax Law Enforcement as an Effort to Optimize State Tax Revenues Viewed Through the Level of Taxpayer Compliance, BSI University, II(2), pp. 194–210.
Fandy Tjiptono and Gregorius Chandra. 2017. Strategic Marketing. ANDI, Yogyakarta. Fauzi, D. R. (2019). The Use of Tapping Boxes in Efforts to Overcome Regional Tax
Handayani, Kadek Putri. 2013. Factors that influence compliance. Taxpayer. Widya Arta.
Hasiatul Aini, M. K. 2020. The Influence of Hotel and Restaurant Taxpayer Compliance on Regional Tax Revenues in 2017-2018 in Oku Regency, Economic Journal, 13(1).
Hidayat. 2012. Tax Audit. PT. Alex Media Komputindo, Jakarta.
Indria, N. A. 2019. „University of North Sumatra‟, University of North Sumatra, 1(1).
It's official, Siti. 2017. Taxation Theory and Cases (10th Edition Book 1). Salemba Four.
Jakarta.
Law no. 12 of 2008 concerning the second amendment to Law no. 32 of 2004 concerning Regional Government
Law Number 28 of 2007 concerning general provisions and tax procedures Law 28 of 2009 concerning Regional Taxes and Regional Levies
Law Number 28 of 2009. Article. 1 Verse 22
Law of the Republic of Indonesia Number 34 of 2000 concerning Regional Taxes and Levies
Mardiasmo. 2011. Taxation Revised Edition. Andy. Yogyakarta.
Mardiasmo. 2016. Taxation Revised Edition 2016. Andi Publisher, Yogyakarta.
Masdar Farid Mas'udi. 2010, Tax is Zakat: God's Money for the Benefit of the People, May Leandha, Properti.kompas.com, 02 September 2020.
Minister of Finance Regulation Number 17/PMK.03/2013 concerning Tax Audit Procedures
Mohammad Zain. 2010. Tax Planning Module (Tax Planning). Salemba Empat, Jakarta. Neng Siti Rohmatul Wahda, Agus Bagito, Y. 2018. The Influence of Tax Audits on
Nurkholis, "Tax in the Perspective of Islamic Law and its Application in Indonesia" (online) available at: http://www.pajakdalam Islamic law perspective.com, (22 August 2021)
Paradise. 2020. Tax Administration Innovation in Optimizing Firdaus JIABI Regional Tax Revenue – Vol. 4 No. 2. 2020, Scientific Journal of Business Administration and Innovation, 4(2), pp. 143–161.
Putu Nanda Bagus Kresna Yudha, P. E. S. 2017. Putu Ery Setiawan 2 Faculty of Economics and Business, Udayana University, Indonesia, Accounting Journal, pp. 1620– 1632.
Rachmat. 2014. Strategic Management. CV Pustaka Setia. Bandung.
Rajawali Press, Jakarta.
Riska Suardani, Purnamawati & Kurniawan. 2017. Effectiveness of Implementing Information System-Based Regional Tax Monitoring in the Hotel Industry in Buleleng Regency, E-journal S1 Ak Ganesha Education University, Vol:08 No:2
Rumiyatun. 2017. The Influence of Taxpayer Knowledge, Taxpayer Awareness, Motor Vehicle Tax Sanctions and the SAMSAT Drive Thru System on Motor Vehicle Taxpayer Compliance. Journal of Accounting Vol. 5 No. 1.
Saputra, A. A. 2018. Analysis of factors influencing regional tax revenues in Cilegon City, Indonesian Islamic University, 1(1).
Siahaan, Marihot Pahala. 2016. Regional Taxes and Regional Levies. PT. Raja Grafindo, Jakarta.
Siti Kurnia Rahayu, (2010), Indonesian Taxation: Concepts and Formal Aspects. Graha Ilmu, Yogyakarta.
Siti Kurnia Rahayu. 2010. Indonesian Taxation: Concepts and Formal Aspects. Graha Ilmu Publishers, Yogyakarta.
Sofjan Assauri. 2013. Strategic Management: Sustainable Competitive Advantages.
Sondang P Siagian. 2011. Strategic Management. PT. Literary Earth. Jakarta.
Spradley (Sugiyono). 2015. Combination Research Methods (Mix Methods). Alphabet.
Suhendar, D. and Si, M. 2015. The Influence of Taxpayer Compliance Levels on Tax Revenues Moderated by the Intensity of Tax Audits at the Pratama Kuningan Tax Service Office, Journal of Financial and Accounting Research.
Taxpayer Compliance and Their Impact on the Effectiveness of Corporate Income Tax Revenue, Scientific Journal of Economic Management and Accounting, 2(2), pp. 115–143.
Tiranda, S. 2020. Analysis of factors influencing the optimization of hotel and restaurant tax revenues in North Toraja Regency Analysis, Hasanuddin University Makassar.
UIN SU graduate program. Guidelines for writing proposals and dissertations for PPs UIN-SU (Medan PPs UIN-SU, 2012/2013).
Vira Lavita Meyrissa, Taufik, B. 2015. Supervision of Restaurant Tax Transaction Recording Tools (E-Tax) Based on Sidoarjo Regency Regent Regulation No.47 of 2015, Islamic University of Malang, (47).
Wulandari, Phaureula Artha. And Iryanie, Emy. 2018. Regional Taxes in Original Regional Income. Deepublish. Yogyakarta.
Yeni, R. 2013. The Influence of Corporate Taxpayer Compliance Levels on Increases in Tax Revenues Moderated by Tax Audits
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Mei Linda Suryanti Lubis, Asmuni Asmuni, Nurlaila Nurlaila, Murdifin azhar
This work is licensed under a Creative Commons Attribution 4.0 International License.
