Menilai Efektivitas Kebijakan Pengumpulan Pajak Restoran dalam Meningkatkan Kepatuhan Wajib Pajak di Area Pajak Daerah Cakung, Jakarta Timur

Abstract

Efforts to increase regional revenue can be done by increasing the efficiency of resources and infrastructure and improving the effectiveness of tax collection by optimizing the potential that is available. The collection of restaurant taxes on average can achieve the realization target set at 100 percent since 2017 until 2021, with the addition of taxpayers every year, making the collection of restaurant taxes have greater potential in increasing the revenue of the regional government of DKI Jakarta, especially in the Cakung area. This study aims to conduct an evaluation analysis of the restaurant tax collection policy in order to increase taxpayer compliance in the regional tax collection unit in the Cakung area of East Jakarta. This study uses a qualitative descriptive approach by conducting interviews with informants who are considered able to provide the necessary information. The results of this study explain that the evaluation of the restaurant tax collection policy in order to increase taxpayer compliance in the UPPPD regional tax collection unit in the Cakung area of East Jakarta, viewed from the perspective of effectiveness, sufficiency, efficiency, equipment, responsiveness, and accuracy can be categorized as good. Based on the analysis of secondary data, the achievement of the target is 5.81 percent of the total regional revenue, while the qualitative primary data obtained from the informants explain that, based on the four evaluation indicators, the policy received a good rating except for the Equipment dimension, which needs to be improved in the future