Implementation of Online System for Hotel and Restaurant Tax in Belu Regency
- DOI
- 10.2991/978-2-38476-082-4_11How to use a DOI?
- Keywords
- Implementation of Policies; Local Taxes; Online Systems
- Abstract
The Online System is part of the paradigm shift of Old Public Administration (OPA), New Public Management (NPM), and New Public Service (NPS) towards New Public Governance (NPG) by using and implementing information technology in an integrated manner and community involvement in online tax services. This study aims to find out, describe and analyze the conditions and constraints in implementing the online tax system for Hotels and Restaurants in Belu Regency. The research method is to use a literature study approach. The strategic approach is used to determine the factors hindering implementation with the theory and model of public policy implementation to find results and recommendations for the use of the local tax online system for service transparency and increase regional taxes.
- Copyright
- © 2023 The Author(s)
- Open Access
- Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.
Cite this article
TY - CONF AU - Florisco Portogi Mauk AU - Suryadi Suryadi AU - Ainul Hayat PY - 2023 DA - 2023/07/26 TI - Implementation of Online System for Hotel and Restaurant Tax in Belu Regency BT - Proceedings of the International Conference of Public Administration and Governance (ICOPAG 2022) PB - Atlantis Press SP - 108 EP - 119 SN - 2352-5398 UR - https://doi.org/10.2991/978-2-38476-082-4_11 DO - 10.2991/978-2-38476-082-4_11 ID - Mauk2023 ER -