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dc.contributor.authorPUSPITA, Yeni
dc.contributor.authorWICAKSONO, Galih
dc.date.accessioned2020-07-30T08:32:44Z
dc.date.available2020-07-30T08:32:44Z
dc.date.issued2018-12-05
dc.identifier.urihttp://repository.unej.ac.id/handle/123456789/100274
dc.description.abstractBanyuwangi is a regency which promotes tourism sector, shown by several festivals and new tourism destinations. The regency has risen the multiplier effect on other sectors, especially tax revenue. This research aims at investigating the potential of restaurant’s tax as a result of improvement in tourism sector and the policy strategy organized by the government in optimizing the income from restaurant’s tax. This research was conducted through the survey and interview. This research applied mix method, the result of this research indicate that the potential of restaurant’s tax in Banyuwangi is IDR 25.768.142.679. In fact, the target set in 2016 was IDR 7.000.000.000,-. There are several strategies implemented to increase the revenue from the potential taxes of restaurant, inter alia 1) intensive socialization of food to the taxpayer 2) involving other institutions in the implementation of restaurant tax, for example the subdistrict and village, 3) carefully monitoring held on taxpayers, 4) giving some administration and morals sanctions for taxpayers who disobey restaurant’s tax regulations, 5) innovation of paying restaurant’s tax by online media to facilitate the taxpayer in fulfilling tax obligations.en_US
dc.language.isoenen_US
dc.publisherRegional Dynamic: Journal of Policy and Business Scienc, Vol 1 No 1 (2018): The Changing Course of Policy Failures and Policy Success: Sustaining Effective Policy in The Contemporary Governance Challangeen_US
dc.subjectTargeten_US
dc.subjectRealizationen_US
dc.subjecttax potentialen_US
dc.subjectrestaurant’s taxen_US
dc.subjectpolicyen_US
dc.titleThe Analysis of Potential Restaurant Tax Revenue in Banyuwangi Regencyen_US
dc.typeArticleen_US
dc.identifier.kodeprodiKODEPRODI0903101#D3 Perpajakan
dc.identifier.nidnNIDN0011038601
dc.identifier.nidnNIDN0001018306


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