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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Asda Kus Madinah Putri
Universitas PGRI Palembang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Efektivitas Penerapan E-Tax dan Kualitas Pengawasan pada Penerimaan Pajak Restoran di Badan Pendapatan Daerah Kota Palembang Asda Kus Madinah Putri; Hendry Saladin; Mohammad Aryo Arifin
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i4.8081

Abstract

This study analyzes the effectiveness of e-Tax implementation and the quality of supervision in restaurant tax revenue management at the Palembang City Regional Revenue Agency. A descriptive qualitative approach was employed using documentation as the primary data collection technique. The study examined restaurant tax revenue, e-Tax implementation, and supervision data covering the 2023–2025 period. Data analysis was carried out using the e-Tax coverage effectiveness ratio, the supervision ratio, and the restaurant tax revenue growth ratio. The findings reveal that the average effectiveness of e-Tax implementation reached 21.82%, indicating a highly ineffective level of implementation. Meanwhile, the supervision ratio averaged 9.28%, which falls within the fair category, while restaurant tax revenue growth averaged 9.97%, categorized as fairly successful. These results suggest that the expansion of e-Tax implementation has not kept pace with the increase in registered taxpayers, and supervision activities have yet to cover a substantial proportion of restaurant taxpayers. Consequently, greater efforts are required to expand e-Tax adoption, strengthen supervision practices, and improve taxpayer compliance in order to optimize restaurant tax revenue management in Palembang City.
Co-Authors Mohammad Aryo Arifin, Mohammad Aryo Saladin, Hendry