Analysis of The Effectiveness of Restaurant Tax Collection in Increasing Regional Tax Revenue in The Regional Revenue Agency of Bekasi

Abstract. The implementation of fiscal decentralization is to give authority to the regions to explore and manage the potential to finance regional development. Taxes make a major contribution to development, one of which is the restaurant tax which is managed by the Regional Government with the Regional Revenue Agency as the collection agency. At the Regional Revenue Agency of Bekasi City, there is ineffectiveness in collecting restaurant tax. This can be seen from the revenue data which experienced a downward trend from 2018-2022. The purpose of this study is to analyze the effectiveness of restaurant tax collection, analyze the inhibiting factors faced and efforts to overcome the inhibiting factors of restaurant tax collection. This research uses a qualitative descriptive method. The data used in this research is primary data sourced from in-depth interviews with informants, while secondary data comes from documentation, literature books or studies. This research appointed 7 informants who were selected using purposive sampling technique with the focus of the research using an approach based on the opinion of Lubis and Huseini (2014: 35), namely the source, process and target approach. The results showed that: (1) The effectiveness of restaurant tax collection at the Regional Revenue Agency of Bekasi City is not optimal. (2) There are inhibiting factors, namely a. Internal factors related to the capability and composition of human resources, supporting infrastructure, SOPs that are not updated, the scope of inspection and no reward for employees, b. external factors consist of economic conditions (ex. covid conditions, inflation rate, economic growth, etc.), low taxpayer awareness, tax avoidance and tax evasion practices, there are still naughty taxpayers (3) Efforts made in overcoming internal inhibiting factors, namely by increasing the capability of human resources, embedded supervision and reward punishment systems, while for external factors are massive socialization and tax digitalization.