Detail Cantuman

Efforts to increase regional revenue can be done by increasing the efficiency of
resources and infrastructure and improving the effectiveness of tax collection by
optimizing the potential that is available. The collection of restaurant taxes on
average can achieve the realization target set at 100 percent since 2017 until
2021, with the addition of taxpayers every year, making the collection of
restaurant taxes have greater potential in increasing the revenue of the regional
government of DKI Jakarta, especially in the Cakung area. This study aims to
conduct an evaluation analysis of the restaurant tax collection policy in order to
increase taxpayer compliance in the regional tax collection unit in the Cakung
area of East Jakarta. This study uses a qualitative descriptive approach by
conducting interviews with informants who are considered able to provide the
necessary information. The results of this study explain that the evaluation of the
restaurant tax collection policy in order to increase taxpayer compliance in the
UPPPD regional tax collection unit in the Cakung area of East Jakarta, viewed
from the perspective of effectiveness, sufficiency, efficiency, equipment,
responsiveness, and accuracy can be categorized as good. Based on the
analysis of secondary data, the achievement of the target is 5.81 percent of the
total regional revenue, while the qualitative primary data obtained from the
informants explain that, based on the four evaluation indicators, the policy
received a good rating except for the Equipment dimension, which needs to be
improved in the future.