The Implementation of Policy On Restaurant Tax Levy In The Regional Revenue Management Board of Cirebon Regency

摘要

The implementation of policy on restaurant tax levy in the regional revenue management board of Cirebon Regency has not reached the expected target yet. This is due to the lack of optimal action toward the measures and objectives of the policy on restaurant tax. This research is aimed to identify the implementation of policy on tax restaurant by the regional revenue management board in Cirebon Regency. This research used descriptive qualitative method and was carried out in the regional income management agency of Cirebon Regency. The research findings show that the taxpayers are still less aware of the obligation to pay on time, dissemination of information and socialization has not been maximized, facilities and infrastructure are inadequate, human resource are still low in capacity, and rules and regulation of Bupati number 10 year 2012 about system and procedure of tax levy on restaurant have not been optimally obeyed due to the less strict sanction imposition.