Upaya Optimalisasi Pajak Restoran Melalui Penguatan Pangkalan Data Secara OnlineDalam Peningkatan Pendapatna Asli Daerah
DOI:
https://doi.org/10.35591/wahana.v28i1.950Keywords:
Local tax, SWOT, Tax digitalization, Restaurant taxAbstract
This research aims to analyze the problem of regional financial dependence on income from the central government, especially restaurant taxes. The analytical tool used in this research is comparative analysis of realization data and revenue targets for PAD, especially restaurant taxes. From these results, they were then analyzed using a SWOT analysis approach to obtain a strategy to increase revenue from restaurant taxes, especially with an emphasis on digitalizing online taxpayer data collection. From the results of the analysis, it was found that there is still a gap between potential and actual revenue due to low tax awareness and weaknesses in determining revenue targets.
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