The Implementation Of Policy On Restaurant Tax Levy In The Regional Revenue Management Board Of Cirebon Regency

DOI

10.2991/iclick-18.2019.88How to use a DOI?

Keywords

Implementation of policy, restaurant tax levy

Abstract

The implementation of policy on restaurant tax levy in the regional revenue management board of Cirebon Regency has not reached the expected target yet. This is due to the lack of optimal action toward the measures and objectives of the policy on restaurant tax. This research is aimed to identify the implementation of policy on tax restaurant by the regional revenue management board in Cirebon Regency. This research used descriptive qualitative method and was carried out in the regional income management agency of Cirebon Regency. The research findings show that the taxpayers are still less aware of the obligation to pay on time, dissemination of information and socialization has not been maximized, facilities and infrastructure are inadequate, human resource are still low in capacity, and rules and regulation of Bupati number 10 year 2012 about system and procedure of tax levy on restaurant have not been optimally obeyed due to the less strict sanction imposition.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Nurudin Siradj
AU  - Endang Sutrisno
AU  - Zubaedah Wiji Lestari
PY  - 2019/07
DA  - 2019/07
TI  - The Implementation Of Policy On Restaurant Tax Levy In The Regional Revenue Management Board Of Cirebon Regency
BT  - Proceedings of the 1st International Conference on Life, Innovation, Change and Knowledge (ICLICK 2018)
PB  - Atlantis Press
SP  - 418
EP  - 419
SN  - 2352-5398
UR  - https://doi.org/10.2991/iclick-18.2019.88
DO  - 10.2991/iclick-18.2019.88
ID  - Siradj2019/07
ER  -