Implementation of Restaurant Tax Policy in South Tondano District

DOI

10.2991/assehr.k.211130.066How to use a DOI?

Keywords

Implementation; Policy; Restaurant Tax

Abstract

This study aims to describe and analyse: How to Implement Restaurant Tax Policy Number 1 of 2011 especially Restaurant Tax in South Tondano District, Minahasa Regency. This researcher uses descriptive qualitative, with data collection techniques through observation, interviews and documentation. And the research results show that; 1) The basis for imposing restaurant taxes has not worked as expected because not all people understand the regional regulation number 1 of 2011 which includes restaurant taxes, and socialization about these regulations has not been carried out so that people do not know about the existing restaurant tax regulations. 2) Determination of Restaurant Tax Rates, namely many restaurants or restaurants that have not been recorded, let alone taxed, even though the implementation process starts from data collection, registration, and determination. 3) Restaurant Tax Collection Area, namely the office is not aware of the registered restaurant data that has been taxed so far, has never conducted data collection directly in the field due to lack of personnel and also lack of supervision from related agencies/agencies. Based on the results of these studies, it is recommended that.

Copyright

© 2021 The Authors. Published by Atlantis Press SARL.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Jetty E. H. Mokat
AU  - Sisca B. Kairupan
AU  - Jeane Mantiri
AU  - Recky H. E. Sendouw
AU  - Riani F. Simarmata
PY  - 2021
DA  - 2021/12/03
TI  - Implementation of Restaurant Tax Policy in South Tondano District
BT  - Proceedings of the International Joined Conference on Social Science (ICSS 2021)
PB  - Atlantis Press
SP  - 357
EP  - 364
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.211130.066
DO  - 10.2991/assehr.k.211130.066
ID  - Mokat2021
ER  -