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Ardian Bayu Putra
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Economics, Econometrics & Finance

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ANALISIS PENGAWASAN PEMUNGUTAN PAJAK RESTORAN DALAM UPAYA MENINGKATAN PENDAPATAN ASLI DAERAH KOTA DEPOK 2019 - 2022 Alief Ramdan; Winda Wulandari; Ardian Bayu Putra
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4588

Abstract

This study aims to analyze the supervision of restaurant tax collection in an effort to increase Regional Original Revenue (PAD) in Depok City during the period 2019–2022. The background of this research stems from the strategic role of local taxes, especially restaurant taxes, as a source of regional development funding. This study uses a descriptive qualitative approach with data collection techniques including in-depth interviews with officials from the Regional Financial Agency (BKD) of Depok City and documentation of secondary data. The results indicate that although PAD continues to grow annually, the effectiveness of supervision is hindered by low taxpayer awareness, insufficient tax literacy, and limited audit resources. Current supervisory efforts include regulatory outreach and periodic monitoring, but these measures have not been fully optimized. To enhance restaurant tax contribution to PAD, more structured strategies are needed, including educational initiatives, strengthened tax information systems, and improved coordination among relevant institutions. This research is expected to serve as a reference for local governments in formulating more adaptive and efficient regional tax policies.
Co-Authors Alief Ramdan Winda Wulandari