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Fadil Akhlul Nasir
Universitas Malikussaleh

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Regulatory Synergy and the Effectiveness of Supervision of the Specific Goods and Services Tax on Food and Beverages in Pidie Regency Fadil Akhlul Nasir; Teuku Zulkarnaen; Nur Hafni
Journal of Law and Justice Vol. 1 No. 3 (2026)
Publisher : PT. Riset Anak Bangsa Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66618/jlj.v1i3.1483

Abstract

This study analyzed the implementation of supervision of the Specific Goods and Services Tax (PBJT) on food and beverages in Pidie Regency and identified the factors supporting and constraining its implementation. A descriptive qualitative approach was employed using in-depth interviews, direct observation, and document analysis at the Pidie Regency Financial Management Agency (BPKK). The data were interpreted through the six dimensions of the Van Meter and Van Horn policy implementation model. The findings showed that PBJT supervision had not yet operated optimally. Revenue effectiveness declined from 50.5% in 2022 to 42.0% in 2024, while 140 of 247 identified food and beverage businesses remained unregistered as PBJT taxpayers. The principal constraints were limited supervisory capacity, fragmented inter-agency data, inconsistent field procedures, incomplete digital integration, and uneven taxpayer outreach. Clear legal foundations, positive staff commitment, and relatively effective internal communication supported implementation. The study concludes that effective PBJT supervision depends on converting regulatory authority into integrated data, risk-based supervision, standardized procedures, cross-agency coordination, and differentiated taxpayer assistance.
Co-Authors Nur Hafni Teuku Zulkarnaen