THE ANALYSIS OF POTENTIAL RESTAURANT TAX REVENUE IN BANYUWANGI REGENCY

Journal Title: The International Seminar Series on Regional Dynamics - Year 2018, Vol 1, Issue 1

Abstract

Banyuwangi 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 sub-district 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.

Authors and Affiliations

Yeni Puspita, Galih Wicaksono

Keywords

Related Articles

VILLAGE INNOVATION THROUGH VILLAGE INFORMATION ADMINISTRATION SYSTEM (SAID) IN BONDOWOSO DISTRICT EAST JAVA PROVINCE

The Evaluation of Pilot Project Universitas Membangun Desa (UMD) focuses on the development of villages in Bondowoso district of East Java province through the innovation of the use of information technology....

THE EFFECT OF MARKET ORIENTATION, BRANDING, AND ORGANIZATION PERFORMANCE ON SMALL-SCALE BUSINESSES OF BIOTECHNOLOGY-BASED PRODUCTS IN JEMBER

This study aims to determine market orientation, branding, and organizational performance in small businesses that produce biotechnology-based products in Jember. The object of this research is small businesses that prod...

SMART CITY'S SUCCESS: THE IMPORTANCE OF STAKEHOLDER COLLABORATION

The smart city is an effort to offer solutions to the problems and needs of urban communities efficiently and effectively, for which understanding of the application of information technology and collaboration of various...

COORDINATION POVERTY ALLEVIATION PROGRAM, AN ANALYSIS BASED ON INSTRUMENTAL AND INSTITUTIONAL PERSPECTIVE

Nowadays, the government has launched various programs for the poor people as a part of the poverty alleviation program. The launch of the various programs involved many parties so that coordination became one of the pro...

COASTAL COMMUNITY EMPOWERMENT STRATEGY AND THE ROLE OF LOCAL INFORMAL LEADERS

This article discusses the empowerment of coastal communities and the role of local informal leader in mangrove forest conservation. Mangrove forest has an ecological function of protecting the environment, including: re...

Download PDF file
  • EP ID EP638959
  • DOI 10.19184/issrd.v1i1.13734
  • Views 54
  • Downloads 0

How To Cite

Yeni Puspita, Galih Wicaksono (2018). THE ANALYSIS OF POTENTIAL RESTAURANT TAX REVENUE IN BANYUWANGI REGENCY. The International Seminar Series on Regional Dynamics, 1(1), -. https://europub.co.uk/articles/-A-638959