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All Journal Jurnal Kendali Akuntansi
Desi Ika Pusvita Dewi
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Economics, Econometrics & Finance

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Optimalisasi Penerimaan Pajak Restoran melalui Penagihan Aktif dan Pemanfaatan SIMPADA Bapenda Surabaya Desi Ika Pusvita Dewi; Indrawati Yuhertiana
Jurnal Kendali Akuntansi Vol. 4 No. 4 (2026): Oktober: Jurnal Kendali Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i4.6925

Abstract

The modernization of regional tax administration through the utilization of information technology has become an important effort to increase Regional Original Revenue (PAD). This study aims to analyze the implementation of the self-assessment system and the effectiveness of managing the Specific Goods and Services Tax (PBJT) on food and beverages in Surabaya City, as well as the role of the SIMPADA application in supporting regional tax supervision. This study employed a descriptive qualitative approach through case studies and literature reviews by utilizing operational data from the Regional Technical Implementation Units (UPTB) of the Surabaya Regional Revenue Agency (Bapenda). The results indicate that the management of restaurant PBJT has been relatively effective. The implementation of SIMPADA has improved the effectiveness of tax administration and supervision through an integrated system that minimizes data input errors. However, several obstacles remain, including taxpayers’ dishonesty in reporting business turnover, limited technological literacy among taxpayers, banking transaction errors, and outdated tax receivable data. Active collection strategies are implemented through door-to-door approaches, field inspections, and the installation of electronic transaction recording devices.
Co-Authors Indrawati Yuhertiana