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All Journal Dharma Ekonomi Jurnal Projemen UNIPA
Maria Febrianti Doa
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Evaluasi Strategi Badan Pendapatan Daerah dalam Meningkatkan Pembayaran Pajak Restoran di Kabupaten Sikka Maria Febrianti Doa; Cicilia Ayu Wulandari Nuwa; Margaretha Yulianti
Dharma Ekonomi Vol. 32 No. 1 (2025): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v32i1.187

Abstract

This research discusses the strategies implemented by the Sikka Regency Regional Revenue Agency (Bapenda) in increasing restaurant tax payments. Restaurant tax is one of the sources of Regional Original Revenue (PAD) that plays an important role in regional development. However, restaurant tax collection still faces various obstacles, such as low levels of taxpayer compliance, lack of education and socialization, and weak supervision and law enforcement. This research uses a descriptive qualitative method with data collection techniques through interviews, observations, and documentation studies. The results showed that Bapenda of Sikka Regency implemented three main strategies to increase restaurant tax payments, namely conducting socialization to business actors, conducting petition tests to test the level of taxpayer compliance, and installing online recording devices (M-Pos) to monitor transactions. Although these strategies have been implemented, their effectiveness is still limited due to the lack of regulations governing the use of M-Pos and low taxpayer participation in socialization activities. Based on data from 2019 to 2023, the realization of restaurant tax revenue only reached the target in 2019 and 2020, while in subsequent years it decreased. Therefore, it is necessary to increase education, strengthen regulations related to the use of M-Pos, and stricter supervision so that taxpayer compliance increases and the tax revenue target increases.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN SIKKA Margaretha Yulianti; Maria Febrianti Doa; Maria Rasdiana Bure
Jurnal Projemen UNIPA Vol. 12 No. 2 (2025): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

This study aims to analyze the effectiveness of the collection of Rural and Urban Land and Building Tax (PBB-P2) and its contribution to Local Original Revenue (PAD) in Sikka Regency during the period 2020-2023. The method used is descriptive quantitative with secondary data from the financial statements of the Sikka Regency Regional Revenue Agency. The results showed that the effectiveness of PBB-P2 collection fluctuates, with an average effectiveness of 90.10% which is classified in the effective category. However, the contribution of PBB-P2 to PAD is still very low, with an average of only 4.34%, which falls into the category of very less. Factors such as the low level of taxpayer compliance, tax arrears, as well as the lack of updating tax object data and socialization are the main obstacles. Therefore, optimization in tax collection strategies, increasing public awareness, and updating tax data are needed to increase the effectiveness and contribution of PBB-P2 to the PAD of Sikka Regency.
Co-Authors Cicilia Ayu Wulandari Nuwa Margaretha Yulianti Maria Rasdiana Bure