IMPLEMENTASI KEBIJAKAN TATA CARA PELAPORAN PAJAK RESTORAN MELALUI SISTEM ONLINE DI UPT BADAN PENDAPATAN DAERAH KECAMATAN PLAJU

ALHAMBRA, RIFKY ORMOSTY and Hendarso, Yoyok and Budiyanto, Muhammad Nur (2024) IMPLEMENTASI KEBIJAKAN TATA CARA PELAPORAN PAJAK RESTORAN MELALUI SISTEM ONLINE DI UPT BADAN PENDAPATAN DAERAH KECAMATAN PLAJU. Masters thesis, Sriwijaya University.

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Abstract

This study aims to identify the Process of Policy Implementation of Restaurant Tax Reporting Procedures Through the Online System at the UPT Regional Revenue Agency of Plaju District and analyze the factors that hinder the Implementation of the Policy of Restaurant Tax Reporting Procedures Through the Online System at the UPT Regional Revenue Agency of Plaju District. This research is a qualitative research with data collection methods, namely interviews, literature studies, and documentation. The data sources used are primary data and secondary data. This research uses the theory of Policy Implementation from Mazmanian and Paul.A Sabatier with the dimension of ease of control of problems, the ability of wisdom to structure the implementation process, variables outside the policy that affect the implementation process and the Stage of the Implementation Process. The results of this study show that restaurant tax reporting through an online system that requires the use or installation of business transaction data recording devices in the work area of the Plaju District Regional Revenue Agency UPT is still not optimal, this can be seen from the absence of restaurant taxpayers in Plaju District who are willing to use their transaction data recording devices. This is due to the obstacles that occur in the field, the obstacle factors that occur that cause the absence of restaurant taxpayers in Plaju District who are willing to use the procedures for reporting restaurant taxes through the online system, including Lack of Understanding or Knowledge of the online system, Reduction of Customers and Turnover Due to the Implementation of Taxes, Concerns about Data Privacy and Security, Lack of Benefits Perceived by Taxpayers. It is recommended to overcome obstacles that occur by means of education and training, improve security in the online system, and make changes to regulations that are considered necessary in order to solve obstacles.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Policy Implementation, Restaurant Tax Reporting Procedures, Online System, UPT Regional Revenue Agency
Subjects:	J Political Science > JF Political institutions (General) > JF1338-2112 Public administration J Political Science > JF Political institutions (General) > JF20-1177 General. Comparative government J Political Science > JF Political institutions (General) > JF20-2112 Political institutions and public administration J Political Science > JF Political institutions (General) > JF225-619 Organs and functions of government
Divisions:	07-Faculty of Social and Politic Science > 63101-Public Administration (S2)
Depositing User:	Rifky Ormosty Alhambra
Date Deposited:	17 Jan 2025 02:57
Last Modified:	17 Jan 2025 02:57
URI:	http://repository.unsri.ac.id/id/eprint/165294

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