Peningkatan Pendapatan Pajak Restoran di Indonesia Dalam Perspektif Collaborative Governance
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Abstract
The existence of transactions using online applications raises several problems for local governments related to restaurant tax revenue, namely the existence of partner restaurants that only sell food online without a physical restaurant. The other problem is the profit-sharing scheme applied by online application owners (e.g., Gojek and grab) to partner restaurants. This scheme causes some restaurants to increase their online ordering prices. On the other hand, the tax base of the restaurant tax is the offline order price, so the seller paid a smaller tax amount than it should be. The third problem, the existence of payments via an e-wallet, allows the taxpayer to report the turnover as smaller than the actual burden. This research aims to analyze how to increase restaurant tax revenues with online applications. The approach used is a qualitative approach. The data sources used are from various kinds of literature such as books and articles. The results of this research are in the form of several alternative solutions, including inspection by the Regional Revenue Service, to collaborate with the Central Government agency, and the main alternative is collaborative governance with stakeholders to solve transactions using online applications.
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