Prosedur Pemungutan Pajak Restoran dengan Sistem Tax Monitor pada Badan Pendapatan Daerah Kabupaten Situbondo

Abstract

One source of regional revenues is the original income of the region (PAD) where one of which is obtained from regional taxes. With regional autonomy, local governments need to explore the potential of various sources of income that can be obtained in their own territory. Situbondo Regency is one of the northern coast areas where many foreign/domestic tourists pass through and the route is strategic for building restaurants/rest areas. Therefore, in 2023 the Regional Government installed a Tax Monitor installation in a restaurant that can potentially increase regional income regulated in Regent Regulation Number 48 of 2022 concerning Parking Payments and Tax Reporting, Restaurant Taxes, Electronic Taxes and Entertainment Taxes. Tax Monitor is electronically oversight as a form of tax payment control in Situbondo Regency. Writing this final task report aims to find out and understand the procedure for collecting restaurant taxes with a tax monitor system on the Situbondo Regional Revenue Agency. Data collection techniques carried out are by interviews, observations, and documentation. The results obtained are that in the application of the monitor tax system is quite optimal. However, the application of Tax Monitor still experience some obstacles that occur in the field, such as cheating when reporting. The Situbondo Regional Revenue Agency has an effort to overcome these obstacles, one of which is by conducting socialization to the tax prayers on the use of the tax system in a restaurant tax. Keywords: Regional Tax, Restaurant Tax, Tax Monitor.