Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Sukmana, Arifin
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Policy Review on Restaurant Taxes Levied on Warung Tegal in DKI Jakarta Sukmana, Arifin
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 17, No. 3
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The study analyzes the restaurant tax levied on Warung Tegal1 in DKI Jakarta and provides solutions for such. Descriptive-qualitative approach (Creswell, 2009) is used, employing both interview and library research. Results suggest that restaurants of every type, including Warung Tegal, have been taxed since 2003. The controversy was caused by negligence of excise officers in socializing the law and blow-ups by the media. The feared concomitant problems of the policy enactment are: revenue threshold exempted from the taxes is too low and the collection system is inefficient. The solutions proposed are raising the threshold and implementing the official assessment system to assess the amount of accrued taxes. Keywords: restaurant tax, warung tegal
Co-Authors