International Journal of Multidisciplinary Approach Research and Science
Том 2 № 01 (2024): International Journal of Multidisciplinary Approach Research and Science

Evaluation of Transaction Data Recording Program on Restaurant Tax Revenue in Banjar Regency Using CIPP Model

Nadia, Nadia (Unknown)
Udiansyah, Udiansyah (Unknown)
Hidayat, Yusuf (Unknown)



Article Info

Publish Date
07 Dec 2023

Abstract

The restaurant tax revenue in Banjar Regency consistently ranks among the top three contributors to local taxes. After assessing the potential and contribution of restaurant tax, considering the percentage of achievement in tax realization for taxpayers employing transaction data recording devices, and observing a tendency towards program stagnation, researchers find it crucial to evaluate the Transaction Data Recording Program's impact on restaurant tax revenue in Banjar Regency. This study aims to provide a descriptive overview of the implementation of the Transaction Data Recording Program on Restaurant Tax Revenue by the Regional Finance, Revenue, and Asset Management Agency of Banjar Regency. Utilizing a qualitative approach with a descriptive method, the analysis employs the CIPP evaluation model (Context, Input, Process, Product) for document analysis to gather data and information about the transaction data recording program in restaurant tax revenue. Data collection techniques involve observation, interviews, and documentation. The analysis and discussion of the research reveal that all aspects of the program components, including context, input, process, and product, have been executed well and meet expectations, yielding valuable results. Therefore, the decision regarding the program's sustainability is to continue its implementation.

Copyrights © 2024






Journal Info

Abbrev

ijmars

Publisher

Subject

Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Immunology & microbiology Social Sciences

Description

The mission of the International Journal of Multidisciplinary Approach Research and Science (IJMARS) is to promote excellence by providing a venue for academics, students, and practitioners to publish current and significant empirical and conceptual research or builds theory. The journal is a ...