Author

Ismet Sulila

Subject

- Ilmu Sosial

Abstract

Abstract. This paper investigates the implementation of restaurant tax policy to increase local revenue in Gorontalo City, including factors determining the effectiveness of tax revenue. The objective of this study is to develop an effective tax revenue policy model for the restaurant sector by considering a number of internal and external aspects. The steps of this research comprise data collection, data reduction, data display, and conclusion drawing. The findings are confirmed through a focus group discussion with related stakeholders. Research result shows that the implementation of restaurant tax policy is not that effective. This is reflected on the issues concerning human resources, facilities and infrastructure, the attitude of the implementer, and bureaucratic structure. Other determining factors are geographical conditions, demography, natural resources, community culture, and the development of the political climate. The finding also suggests that the involvement of the society is central to the success of the implementation of tax policy. Keywords: Policy, governance, tax

Publisher

Pusat Penerbitan Universitas Islam Bandung

Contributor

MIMBAR Jurnal Sosial dan Pembangunan

Publish

2018

Material Type

ARTIKEL

Right

MIMBAR Jurnal Sosial dan Pembangunan Vol.34 No 2nd (December) 2018 pp. 406-413