Implementasi Peraturan Walikota Medan Nomor 8 Tahun 2017 Tentang Pajak Restoran di Kota Medan

Abstract

This research title Implementation of Regulation Medan Number 8 of 2017 concerning restaurant tax in Medan City. The purpose of this study is to find out the implementation of Regulation Number 8 of 2017 concerning restaurant tax in Medan City. Factors that become obstacles in the implementation of Regulation Number 8 of 2017 concerning restaurant tax in Medan City. The theory used in this study is public policy and local taxes. The research method used in this study is a qualitative method. The key informants of this study amounted to 5 (five) people consisting of Regional Tax quoting officers; Taxpayer companies that are registered and obey tax; Registered Taxpayer Companies and have not been obedient to pay Taxes; Restaurants / restaurants that have the potential to be registered as taxpayers but are not yet registered as taxpayers. The results of this study indicate that (1) Implementation of Regulations Number 8 of 2017 concerning Restaurant tax in the City of Medan has an impact on adjusting the communication process between officers of the Medan City Tax and Retribution Management Agency and taxpayers. Implementation of Regulation Number 8 of 2017 concerning Restaurant tax has no impact on the structure and disposition of taxpayers. While for the Tax Management and Regional Retribution Agency, Medan structures and dispositions have an impact on performance internally. Implementation of Regulations Number 8 of 2017 is the most affected element. For Perwal Implementation officers, it requires changes in attributes, logos, format of letter contents, reporting forms and tax deposits. Changes to these items require considerable time due to the procurement of new goods and services implemented by units outside the Tax Management and Regional Retribution Agency of Medan City; (2) Factors thyat become obstacles in implementing Perwal Number 8 of 2017 concerning Restaurant tax in Medan City are resource factors related to inadequate building facilities due to joining the Medan City Integrated Investment and Service Office, availability of parking lots, payment at the SUMUT Bank which takes time and the application of restaurant tax payments that still use conventional methods.