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All Journal J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Journal Of Business, Finance, and Economics (JBFE) Gemilang: Jurnal Manajemen dan Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Student Scientific Creativity Journal Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Dharma Ekonomi Jurnal Accounting UNIPA Jurnal Akuntan Publik Jurnal Projemen UNIPA Nian Tana Sikka: Jurnal Ilmiah Mahasiswa Jurnal Pengabdian Masyarakat Nian Tana Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Yosefina Andia Dekrita
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Social Sciences

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Evaluasi Penerapan Sistem Self Assessment Dalam Pemungutan Pajak Atas Barang dan Jasa Tertentu Atas Makanan dan / Atau Minuman (Pajak Restoran) Dalam Meningkatkan Pajak Daerah Di Kabupaten Sikka Maria Yati Sonia Bria; Yosefina Andia Dekrita; Emilianus Eo Kutu Goo
Jurnal Projemen UNIPA Vol 13 No 1 (2026): Januari: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This research aimed to evaluate the implemention of the self assessment system in the collection of taxes on certain goods and services no food and/or beverages (restaurant tax) in increasing local revenue in Sikka Regency. This research was based on the fact that the realization of restaurant tax revenue has not yet been optimal, which was caused by dishonesty amomg taxpayers in reporting their sales turnover. The research method used in techniques including interviews, observation, and document studies. The results of this research indicated that the evaluation of the implemention of the self assessment system in the collection of taxes on certain goods and services on food and/or beverages (restaurant tas) in creasing local revenue has been carried out following the provisions of the applicable regional regulations but has not yet been fully optimal. This was due to the challenges and constraints faced by the Regional Revenue Agency in collecting restaurant taxes. The challenges encountered include dishonesty among taxpayers in reporting their sales turnover, while the constraints include the low level of awareness and understanding of taxpayers regarding procedures for self-calculation, reporting, and payment. However, the Regional Revenur Agency has undertaken various efforts or strategies to increase restaurant tax revenue in Sikka Regency, such as conducting spot checks, implementing education and socialization programs, utilizing and installing technological tools such as M-Pos, and enforcing strict supervision to improve restaurant tax revenue targets and enchance local revenue in Sikka Regency, so that more optimal targets can be achievied
Co-Authors Angelina Nona Lehan Bernadeta Yosefin Cicilia Ayu Wulandari Nuwa Elisabet Luju Elisabeth Dua Dian Ellygius Mario Pablo Tani Emilianus Eo Kutu Goo Eufrasia Octriancy Yohendri Ferdinando Contante Poling Fransiscus De Romario Fransiska Fortunata Rebong Fransiskus De Romario Frumensia Katensia Imanuel Wellem Imelda Virgula Wisang Konstantinus Pati Sanga Kristiana Daputri Kristiana Reinildis Aek Lanseana Kale Magdalena Samosir Magdalena Silawati Samosir Magdalena Y. Devinci Margaretha Yulianti Maria Alexia Kula Maria Angelina Jelita Maria Anjelica Agustha Seran Maria Ati Peti Maria Evanggelisa Dua Pagang Maria Silvana Mariabel Carcia Maria Vionsiana Blogon Maria Yati Sonia Bria Maria Yerista Mindiyati Maria Yustina Inosensia Marsi Nini Aryanti Melania Bare Hurint Natalia Sofiana Putri Embu Nunsio Handrian Meylano Paulus Libu Lamawitak Regina Triyansi Susan Siktania Maria Diliana Sofiana Jelita Stefania Evarista Nona Cici Stefanus Seferius Sareng Veronika Yulriska Tennis Victoria Coo Lea Virgilia Hildagard Walter Obon Wihelmina M.Y Jaeng Yan Yanitza Salvanos Yohanes Maria Vianey Yoseph Darius P. Rangga