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All Journal JAM : Jurnal Aplikasi Manajemen PASAI SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Kreativitas PKM Jurnal Public Policy El-Usrah: Jurnal Hukum Keluarga Jurnal Vokasi Jurnal Pengabdian Masyarakat: Darma Bakti Teuku Umar Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Journal of International Conference Proceedings International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Artificial Intelligence and Digital Business Indonesian Journal Economic Review (IJER) Journal of Economics and Management Scienties Jurnal Malikussaleh Mengabdi Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia Jurnal Solusi Masyarakat Dikara Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Journal of Law and Justice
Teuku Zulkarnaen
Universitas Malikussaleh
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Other

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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 Abidin Nurdin Abubakar, Rusydi Ade Ikhsan Kamil Ade Rizka Adilla Adnan Adnan Adnan Adnan Ainol Mardhiah Aiyub Al Fahmi, M. Lutfi Ameliany, Nanda Andyna, Cut Anhar Mubarak Anhar Mubarak Anismar Anismar Anwar Arsika Marsanda Asmaul, Asmaul Husna Awaluddin Arifin Awaludin Arifin Baehaqi Bahri, Halida BOBBY RAHMAN, BOBBY Cucu Hodijah Cut Sukmawati Cut Sukmawati Cut Ulandari Darmansyah, Dedy Darmawati Darmawati Muchtar Defiah Anggarini Br Manurung Dilla Nazatul Amira Fadil Akhlul Nasir Fahrizal, Effan Fazila Monivatu Zahda Fhirasyan, Fharan Grace Sela Karisma Cintana Hadi Iskandar Hasibuan, Ahmad Fauzul Hakim Heriyana Heriyana Heriyana, H Herman Fithra Ibrahim Qamarius Ikramuddin, Ikramuddin Intan Maulina Jafaruddin Jafaruddin Jullimursyida Khairina AR Khairina Khairina Lisa Iryani Lisa Iryani Lukman Maulana M Subhan M. Nazaruddin M. Subhan Maisyura Maisyura Maisyura Maisyura, Maisyura Margolang, Nuri Marfuah Mariyudi Mariyudi Mariyudi Martina, M Meliza, Richa Mentari Riswanti Mohd. Heikal Mohd. Heikal MUCHSIN Muchsin Muchsin Muhammad Muhammad Rizki Muhammad, Muhammad Mulyadi Mulyadi Munandar Mursyidin Mursyidin Mustafa Kamal Mutammimul Ula Muzaffarsyah, Teuku Naidi Faisal Nanda Ameliany Nanda Ameliany Naufal Bachri, Naufal Nelly Astria Nur Adinda Nur Faliza Nur Hafni Nuratul Ikramah Nursakinah Ritonga Nursanjaya Nursanjaya, Nursanjaya Rahmaniar Rahmaniar Rico Nur Ilham Ridhwan Risky Al Haddid Ritonga, Nursakinah Rizki Yunanda Rusydi Abubakar Sabrina Luvita Saharuddin Saharuddin Samad, Fauzan Saputra, Jumadil Sarah Nurfadilla C Sari maharani Sitorus Siti Syaprila St Halimang Subhani Subhani Subhani Subhani Sufi Sufi Sufi Sufi Sufi, Sufi Sujacka Retno Sutriani Sutriani T. Edyansyah, T. Edyansyah Yayang Tiara Yulia Puspita Yulianda, Riki Zahara Husna