INTRODUCTION
Regional autonomy
is the right, authority, and obligation of an autonomous region to regulate and
manage its government affairs and the local community's interests by statutory
regulations. The relationship between the central and regional governments
emphasises equality in development and its sources, healthy, and
dynamic economic growth (Yakub, Ghani, & Anwar, 2018).
As a form of the autonomous region that can take care of its household, it is
highly demanded to strengthen the regional revenue structure. To realize the
capacity and independence of the region and strengthen the structure of
regional revenue, the contribution of Original Local Government Revenue
structure must consistently be increased because it is one of the benchmarks
for ability and a mirror of regional independence.
�Regional revenue sourced is realized in each region
through the authority to collect regional taxes and levies (Nasir, 2019).
It has been regulated in laws and regulations, including Law Number 34 of 2000,
which has been updated with the birth of Law Number 28 of 2009 concerning
Regional Taxes and Regional Levies. Law Number 34 of 2000 has given
district/city governments authority to collect seven regional taxes and 25
types of regional levies. Each region is still given the authority to collect
other levies based
on regional potentials that do not conflict with the laws and regulations.
In
implementing regional autonomy, local governments should be able to identify
sectors that are considered potential drivers of regional development,
primarily through efforts to increase the potential of Original Local
Government Revenue, where the ability of the region to maximize its revenue can
be done through community participation in paying taxes and levies (Mamonto, Langkai, & Mowilos, 2020).
The obligation to implement local tax collection rests with all taxpayers.
Meanwhile, the government as an apparatus is obliged to provide guidance,
service, and supervision of all fulfillment of tax obligations to taxpayers.
Regional
governments in economic development continue to base their policies on various
macroeconomic indicators to produce various macro policies. At the regional and
district levels, the central government delegated some administrative and
fiscal tasks, as well as political power, to local governments (Rammohan, Purwono, & Harymawan, 2020).
The determination of regional macroeconomic policies is directly related to the
derivatives of sectoral policies generally carried out by regional governments
through Regional Apparatuses. Government policy primarily moves aggregate demand
through the goods market, which is called fiscal policy. The implementation of
fiscal policy includes producing the Regional Revenue and Expenditure Budget.
Regional
economic growth is also one of the regional macroeconomic indicators. Economic
development is a process of increasing total income and per capita income by
considering the existence of population growth and accompanied by fundamental
changes in the economic structure of a region and income distribution for the
residents of the region. Since the development of the endogenous growth
hypothesis a decade ago, economic growth has gotten a lot of attention (Erlando, Riyanto, & Masakazu, 2020).
The
economic growth of Tomohon is shown by the growth of GRDP based on constant
prices. Table 1.1 shows that economic growth experienced a tremendous increase
in 2013 by 6.10 percent, and in 2014 only by 6.22 percent. However, in 2015
there was a decrease in the rate of economic growth. In that year, economic
growth was only 6.13 percent and experienced a drastic decline in the rate of
economic growth in 2016 to 4.15 percent. However, in 2017 the rate of economic
growth increased to 8.85 percent. This indicates that there are changes every
year. It is necessary to evaluate how to maintain and increase the rate of
economic growth of Tomohon. Although, at a glance, from the GRDP data, all of
them have increased, this increase is not something that can have a significant
impact on Tomohon.
In line
with the direction of national and provincial economic policies, Tomohon's
economic policies aim to realize quality economic growth (pro-growth, pro-job,
pro-poor) and sustainability (pro-environment). Economic growth is supported by
balanced growth from the demand and supply sides so that high inflationary
pressures do not follow the increase in demand. Meanwhile, the growth of the
supply side becomes very important for economic stabilization if it is
supported by the growth of productive sectors, which can encourage the
expansion of job opportunities and, in the end, can increase people's
purchasing power.
From the
expenditure or demand side, in line with national policies, the stabilization
of the Tomohon economy is carried out by improving the investment climate,
increasing purchasing power, increasing budget absorption and improving the
quality of spending as well as increasing the competitiveness of Tomohon
products traded outside the region. No less important is the supporting factor
for economic growth, namely the availability of solid infrastructure, including
infrastructure that supports tourism, such as good restaurants and lodging, and
is consistently built by regional financial capabilities. Thus, the growth and
strengthening of the economy based on the potential of local resources and
quality and sustainable economic growth can be realized. Likewise, tax levies
are also a contributing factor to the economy. This activity is expected to
become a locomotive for the growth of other sectors that build the economy
while maintaining the regulations that have been set.
Tax collection
is the most potential alternative in increasing state revenue. This is because
taxes have a relatively stable amount. In addition, local taxes reflect the
active participation of the community in financing the implementation of local
government. In Indonesia, the types of tax collection consist of state taxes
(central taxes), regional taxes, regional levies, customs and excise, and
non-tax state revenues. One of the efforts to increase capacity in the field of
local government implementation funding for development is to increase and
explore every potential in each region through local taxes, one of which is the
restaurant tax.
Restaurant Tax
is a tax on restaurant services. Restaurant taxes and building rental fees have
a small but considerable impact on restaurant selling prices (Maramis, Ilat, & Mawikere, 2020).
The current collection of restaurant taxes is based on Law No. 28 of 2009
concerning Regional Taxes and Levies. The imposition of restaurant tax is not
absolute in all regencies/cities in Indonesia. This relates to the authority
given to district or city governments to impose or not impose a type of
district/city tax. Therefore, to be collected in an area or city, the local
government must first issue a regional regulation on Restaurant Tax which will
become the operational, legal basis in the technical implementation of the
imposition and collection of restaurant taxes in the relevant regency/city.
Terminology
related to Restaurant Tax can be seen as follows: a.) A restaurant is a place
to eat food and drinks provided for a fee, including catering and catering
services. b). A restaurant entrepreneur is an individual or entity in any form,
which within the company or work environment that carries out business in the
restaurant sector. c). Payment is the amount received or should be received in
exchange for the delivery of goods or services as payment to the restaurant
owner. d). Sales receipt (bill) is proof of payment, which is also proof of tax
levy, which is made by the taxpayer when submitting payment for the purchase of
food and or beverages to the tax subject (Siahaan, 2005).
The region requires substantial funding sources to correctly take
care of the household, one of which is in Tomohon, to run the wheels of
government and development in various fields. Thus, the local government of Tomohon
explores the ideal regional revenue potential by boosting restaurant tax
revenues, which are seen as having a significant contribution to increasing
Regional Original Income.
Tomohon is one of the cities in North Sulawesi Province, one of the
expansion areas of the Minahasa Regency. Tomohon is an Autonomous Region that
finances regional expenditures in usual financing and development financing,
and this financing requires quite large funds.
To carry out these regional activities, the Tomohon government has
adopted the policy of Regional Regulation Number 1 of 2018 concerning the
Electronic Regional Tax Revenue System to maximize regional revenues through
taxes and levies, one of which is carried out by the Tomohon Regional Finance
Agency. In order to increase restaurant tax revenue, innovation from the
regional finance agency, which is the regional implementing element in the
regional income sector, is required to be able to optimally explore the
potential of regional income and other regional businesses.
The Tomohon Regional Finance Agency carries out local tax
collection. Including the tax object managed by the Tomohon regional finance
agency is the restaurant tax. Restaurant or restaurant is the target set, in
its implementation, Tomohon Government applies through regional financial
institutions Rp.
In collecting resort taxes, the system for inputting hotel and
restaurant tax recaps must continue to be encouraged, such as distributed in
every restaurant through the tapping box system. The device is paired between
the point of sales (cash register/CPU) and the printer. When printing a bill or
receipt, the data is automatically captured by the tapping box, then printed by
the printer. The working principle of the tool does not interfere with the
system operating at the point of sales or the hardware used.
However, in practice, following the
initial observations made by researchers, it turns out that the strategy in
order to achieve the expected tax targets has not been appropriately realized.
Because in its implementation, Tapping Boxes or electronic transaction
recording devices in restaurants are often not used. As an empirical fact that
the author found in the field that the Tapping Box machine often does not work,
so the transactions carried out are not recorded because they only use manual
notes, deliberately disable the tapping box machine, the restaurant or
restaurant does not use it even though in Article 19 of Regional Regulation No.
1 In 2018 regarding the electronic regional tax revenue system, it is written
that taxpayers are obliged to take care of and maintain tax recording tools and
systems and immediately report any damage. This resulted in no progress in
depositing restaurant taxes. There are only a few restaurants that already have
big names that are consistent in depositing restaurant taxes, and this goes on
like there is no firm action (Bogar, 2020). From several sources, the authors
get information about the obstacles that implement restaurant tax payments not
run effectively, whether it comes from the negligence of the authorities in the
billing process or the awareness of the taxpayers themselves.
Based on these empirical facts, the
author examines what factors implement the restaurant/restaurant tax not run
well, whether in the policy or the supervisory mechanism or the Personnel
Officer. So the author took the title of the research on "Analysis of the
Implementation and Contribution of Restaurant Taxes on Increasing Tomohon's
Original Revenue." How is the Implementation of the Restaurant Tax in the
Tomohon Regional Finance Agency and its influence on the Tomohon�s Original Local
Government Revenue.
Administration, if interpreted
etymologically, the administration comes from Latin (Greek), which consists of
2 (two) words, namely: "ad" and "ministrate," which means
"to serve," which in Indonesian means to serve and/or fulfill.
Public policy is often understood
as an instrument the government uses to solve public problems in a technocratic
manner. In a sense, the government uses a rational choice approach to choose
the best alternative to solve the problems faced by the community. In Dye's
well-known definition, public policy is whatever governments choose to do or
not to do. This means that Dye wants to state that any government activity,
whether explicit or implicit, is a policy. The interpretation of the policy must
be interpreted with two essential things: first, that the policy must be
carried out by government agencies, and second, the policy contains a choice to
be made or not carried out by the government (Dye, 2018).
Implementation is defined as
"getting done" and "doing it." From this simple
formulation, it is then said that "the simplicity of such a formulation
does not mean that policy implementation is a policy process that can be
carried out easily." He continued that implementation requires resources
such as people or implementers, money and organizational capabilities (Tachan, 2011).
Tax is an essential component for
development capital (Wardani & Wati, 2018).
All development carried out in an area is financed from Regional Taxes. Good
tax distribution can improve development quality and is expected to increase equity
in each region. According to Law Number 28 of 2009 concerning Regional Taxes
and Regional Levies, the definition of restaurant tax is a tax on services
provided by restaurants. A restaurant is a facility that provides food and/or
drinks for a fee, which includes restaurants, cafeterias, canteens, stalls,
bars, and the like, including catering/catering services.
With the enactment of Law Number 28 of
2009 concerning Regional Taxes and Levies as the basis for collecting regional
taxes and levies, to maximize the potential of regional revenues, it is
necessary for the independence of regional governments to explore sources of
regional income in supporting regional development.
METHOD
The research approach used in this study
is a qualitative method. Qualitative research method is a research method based
on the philosophy of postpositivism, used to examine the condition of natural
objects (as opposed to experiments) where the researcher is the key instrument,
data collection techniques are carried out by triangulation (combined), data
analysis is inductive/qualitative, and the results of qualitative research
emphasize more on the meaning of generalizations (Sugiyono, 2013).
The definition of the descriptive method
is to examine the status of a human group, an object, a condition, a system of
thought, or in a class of events in the present. Thus the researcher considers
using qualitative methods with a descriptive approach to be very suitable for
use in this study which discusses the problem of tax collection, it takes steps
that reveal real events and are expected to reveal hidden values, because the
problems that occur very complex, such as the absence of a tapping box tool
available in restaurants so that restaurant owners still have not applied the
applicable regulations, or even the amount of retribution given is not
following the restaurant's income. Therefore, the author uses the above
approach and method to make a systematic, factual, and accurate picture or
painting of the facts, characteristics, and relationships between the phenomena
investigated (Muyu, Langkai, & Tangkau, 2018).
�
RESULTS
AND DISCUSSION
A.
The Overview of Research Site
Tomohon is one of the
cities in North Sulawesi Province, formed in 2003 and is a division of Minahasa
Regency. The city of Tomohon has a cool temperature because it is located in a
mountainous area. Astronomically, Tomohon City is located at 01 18' 51 "LU
and 124 49' 40" East Longitude with an area of 147.21 km�
with an average altitude of 786 masl with a temperature range of 21�c-34�c.
Administratively, Tomohon City has 44 sub-districts spread over 5 (five)
sub-districts with an area of 147,2178 km�. Overall, the City of
Tomohon has an administrative boundary whose territory is bordered by the
Minahasa Regency.
The boundaries of the
Tomohon area in detail are as follows:
1)
To the North: North Tomohon Subdistrict, which
borders Pineleng Subdistrict and Tombulu Subdistrict, Minahasa Regency;
2)
To the East: East Tomohon Sub-district, which
borders Tombulu District and North Tondano District, Minahasa Regency;
3) To the
South: the South Tomohon Sub-district borders Sonder District and Remboken
District, Minahasa Regency; and the West: West Tomohon Sub-district, which
borders the Tombariri District and Mandolang District, Minahasa Regency.
Tomohon is very strategic in the regional context of Sulawesi from the economic
and even transportation aspects. Based on the data in Presidential Decree
Number 26 of 2008 concerning the National Spatial Planning, Tomohon is one of
the Regional Activity Centers (PKW) directly related to the City of Manado as
one of the National Activity Centers (PKN). In terms of regional economic
development, the Bitung Special Economic Zone is integrated with the Bitung
International Port and the Manado Bitung Toll Road. It is the expectation of
Tomohon that the various infrastructures and national policies in North
Sulawesi will have an impact on the community's economy.
B.
Analysis of
the Implementation of the Restaurant Tax of Tomohon
Since the
implementation of regional autonomy, each region has the authority to manage
its resources for the welfare of the people in the area concerned. Restaurant
tax is one of the potential sources of income in Tomohon. It can be seen from
the realization of the restaurant tax, which is relatively high, so it is
essential to analyze its implementation to make efforts to increase it in the
future. The analysis of the implementation of the restaurant tax is intended to
determine the strength of the Tomohon area in generating restaurant tax
revenues. Analysis of the calculation of the implementation of value is
essential in determining effectiveness. With the existing potential, after
comparing the revenue for the future, the hidden potential will be obtained so
that it will be able to estimate what plans and actions will be taken to
explore the hidden potential to determine the amount of the planned revenue in
the future. Analysis of tax implementation is a potential that is measured by
multiplying the research object data with the restaurant tax rate, so that the
results of the effectiveness of the restaurant tax implementation will then be
obtained. To calculate it, the author uses the principle of value for money analysis where value
for money is the core of performance measurement in
government organizations that consider input (economy), output (efficiency) and
outcome (effectiveness) together (Mardiasmo, 2011). Meanwhile,
according to Mahmudi (2010) performance
measurement value for money is a performance measurement to measure the economy, economy,
efficiency and effectiveness of an activity, program and organization. How to
determine the level of effectiveness is described in the formula: realized
revenue is divided by the revenue budget and then multiplied by 100%. With the
following criteria: 1). If the obtained value is less than 100%, it means that
it is not effective; 2). If the obtained value is equal to 100%, it means that
the effectiveness is balanced; 3). If the value obtained is more than 100%, it
means that it is effective.
Since the
enactment of Regional Regulation Number 1 of 2018 concerning the Electronic
Regional Tax Revenue System, researchers have found various facts about the
course of this legal product based on the results of research conducted for
more than three months. Researchers go directly to the field and dig up
information from several related parties who are actors or holders of
established regulations. Referring to the focus of the research, it is obvious
in the interviews conducted by the researcher with the informant CM as the Head
of the Division regarding the purpose of making regional regulations regarding
the electronic tax revenue system, and the following answers are given:
"Actually, this regional regulation is a derivative product of Law Number 28
of 2009 concerning Regional Taxes and Regional Levies, which are basically
mandatory to be enforced in regencies/cities. So the government set this
regulation with the aim that taxpayers have more awareness to pay taxes without
having to be suspicious of the government, because the tax payment system has
been recorded electronically so there will be no frauds that occur ".
The statement
indicates that the Tomohon government wants to eliminate the public's negative
perception about paying taxes. If previously there had been illegal tax
collections by rogue elements, now the government guarantees that there will be
no more similar incidents. Supporting the statement given by C.M, the
researcher found an answer from F.L, who is the Head of the Sub Division on the
question of how to convince taxpayers to be able to deposit taxes safely. Here
is the answer from F.L:
"People are
trying to explain, right now it's so focused on the flow of tax payments, so
you don't have to pay taxes. Everything is in the system, starting from the
identity of the taxpayer to the amount to be paid, complete with detailed
payment records, where and what are the taxes that the public can check.
Everyone is so transparent, Koman, so if there is a problem, please can you
immediately bring proof of the process according to the procedure. Mar Koman
Oras, now we are sure that there are people who dare to be naughty, kong mo
mess around with the results of tax collections, "he said.
After getting
answers from the local government, the authors conducted interviews with
taxpayers who in this case were restaurant business actors who were officially
registered and trusted by the Tomohon City government to be able to use a
payment transaction recorder known as a "tapping box" machine. . The
following is the answer that the author received from C.C regarding the
application of the Tomohon Regional Regulation Number 1 of 2018 concerning the
Electronic Regional Tax Revenue System:
"Actually, before the enactment of the regional regulation, we as the
restaurant party had routinely paid taxes and at least understood a little
about our obligations as citizens to deposit taxes. But with the existence of
this regional regulation, it is increasingly clear for taxpayers that there is
no reason to be lazy or reluctant to pay taxes." Furthermore, this person is the one who uses the tapping box, so it has to be
according to the depositor's deposit, kang. Mar nda takage, because all this
time, people have been diligent in sharing. It's just that since you've been
using this tool, people have made deposits, ta nae".
From the statement received by the researcher to the respondent C.C, the
researcher questioned whether it means that before using the "tapping
box" the taxes that were deposited were not appropriate? Here are the
answers were given:
"It doesn't mean that it's dishonest, but often notes are scattered because
they still use manual notes. So that the total amount of the transaction is
only according to the existing note. That's why after this machine was held by
the government, the amount was real and actually made it easier to pay taxes
because from this machine you can immediately see the total transactions in a
month and 10% of the amount can be determined immediately. Thus, if you're
tired, you can count paper notes using a ley calculator".
Still related to the implementation of regional regulations regarding the
electronic tax payment system, the researchers then interviewed restaurant
business actors who were not yet officially registered but were already
operating and even had busy visitors. The question posed by the researcher is:
as a restaurant business actor, do you know about local regulations related to
the payment of restaurant taxes? M.A gave the following answers as the
restaurant owner:
"I've been invited several times to socialize activities about being
obedient to paying taxes, but haven't had the opportunity to attend. We have
also been visited directly by the tax collection officer of the Tomohon City
government and at the same time explained about the applicable regulations
regarding taxation and levies, but frankly our business does not have a permit.
So it cannot be categorized as a taxpayer business actor."
When the researcher asked about permission, why did you not take care of
your business license before operating? The answer that the author received is
as follows:
"Yes, people think that the licensing mechanism is too complicated,
kwa, mar from Torang Ley, so you're wrong, right?"
The author also continues the question: if you do not have a permit, you do
not have the right to open and run this restaurant. Has there been a warning from
the government regarding this?
"We have been reprimanded several times, but we argue that we belong
to the MSME category, so neither we nor the government have found a solution in
this matter."
Regarding
the answer given by M.A regarding MSMEs, the author did not expand the question
because it was out of the context of the focus of the research. From several
answers received by researchers related to the legal product of Regional
Regulation Number 1 of 2018 concerning the Electronic Regional Tax Revenue
System, it can be concluded that the Tomohon government, in fact, in this case
the Tomohon Finance and Regional Revenue Agency, has attempted to spread out to
business actors. Furthermore, taxpayers so that it can be known thoroughly one
of the activities carried out is to provide socialization to business actors by
the recognition given by the previous Supreme Court.
Moreover, the researcher asked
questions about the SOP (Standard Operating Procedure) of this regulation to
the Head of the C.M. Division to compile the legal product. In response to
this, C.M replied:
"The
SOPs are quite clearly stated in the regulations, but in reality not many
people understand, therefore we have to work hard to provide information such
as holding socializations both to business actors and to the general public.
It's as simple as this; all so there is an application deposit, just open,
check, pay, get proof of payment, done. Looking for an application, come and
pay directly. If you don't pay, there is a penalty, so run it. Actually, it's
just simple, I think it's complicated because I don't intend to pay taxes or to
be more precise, there's no awareness that you're paying taxes yourself. You
have to wait for the officer who is a bastard, on the other hand, people want
you to position yourself as a 'slacker'. Mar has to be someone who tries as
much as possible to pick up the ball, because if you're wondering, there's no
local revenue."
Regarding
the SOP, the researcher has not asked the C.C restaurant owner questions
because the researcher categorizes that C.C is very understanding about the SOP
as evidenced by obedience in depositing taxes. The researcher also asked E.P
restaurant owners who paid taxes even though they had not used a "tapping
box" machine; Have you paid taxes according to the SOP? Moreover, the following paragraph are the answers given.
"I'm used to
having my taxes picked up right away, so even though I understand how to use
the application and know the payment procedure, I prefer to wait for the
officer to come and pick me up rather than me wasting time and energy,
right?"
The answers given
by the E.P restaurant business actors raise questions from the researchers to
the Head of the F.L Sub Division: what is your response to E.P's answer?
"Oh, if
that's the case, then you want to go pick up. It turns out that there is
something pleasant about the dang ball pick-up system. Indeed, in the future,
people have plans to re-backup the new rules, they must come and make their own
deposits (so you can pick up your tired backing with your back out of gas),
because frankly, you don't have a budget to pay taxes. It turns out that there
are people who actually take advantage of tired people, so if you don't come,
bring your own password, you'll be fined. The longer you don't pay, so it's not
a fine, so take strict action according to the rules. That's what people often
face in the field. There are still many who pay taxes not because of
self-awareness, but because of compulsion. This kind of mindset that must be
changed is actually from the naughty taxpayers."
The author finally
concludes, as said by the Head of the F.L. Sub Division, that it is necessary
to change the mindset of the taxpayer community to be able to pay taxes
according to self-awareness, not because it is ordered because it will be a
burden causing the nature of coercion from the taxpayers themselves.
Furthermore, the researcher explores the sanctions given to taxpayers who
violate or even do not pay at all. From the city government, in this case, the
resource person for C.M as the Head of the Division gave his response:
"Sanctions
are very clear in the rules, they are clearly stated in the regional
regulations. For its implementation so far, we from the Tomohon Regional
Finance Agency have implemented sanctions for violators very firmly, but
unfortunately our authority is only limited to giving warnings and temporary
closure actions and then delegated to the prosecutor's office and the police
when the taxpayers have not yet paid their taxes. billed. However, what is
found in the field is very unfortunate because some of the existing cases have
been left unattended for up to 5 years and are automatically dismissed.
Although there are also some who immediately meet their tax arrears, because
they are visited directly by the Supreme Audit Agency".
To harmonize the
responses from the Head of the C.M. Division, the author also asked questions
related to sanctions for M.A restaurant owners who are not officially
registered and have never paid taxes. The author's question is: so far, have
there been any sanctions imposed on you as a restaurant owner? Here is M.A's
answer:
"From the
government, how many times has Kong come to say that Somo Kase gave a warning
letter, but I begged you to wait, sir, to take care of the permit first. So you
have not arrived at the temporary closure yet because you are still waiting for
someone to promise you to take care of the business license first; if you do
not say so, it will take you a long time to close this business." Mar is a
person now, so while I am taking care of the permit, and is just an
excuse." he continued.
Based on some of
the results of interviews conducted by researchers as described above related
to the mechanism of regional regulations, the researchers drew an overall conclusion
that from the sources the author found that the mechanism was appropriate and
had been carried out by the government, but not all restaurant business actors
understood and implemented it�this local regulation. Next, leading to
indicators in the focus of research regarding the stages of implementing
regional regulations regarding the electronic regional tax revenue system, the
researcher asked the Head of the C.M Division: Is the data collection on
taxpayer restaurants accurate? Here is C.M's answer:
"It must be
accurate because every month we routinely check and re-match restaurants or
restaurants that are still actively operating or temporarily closed and even
not operating at all. We also always update the system when a new restaurant
opens."
The researcher
continued the question: Why are there still restaurants that have not paid
taxes, even though the data shows that the restaurant is a taxpayer?
"That's the
reality in the field, there are still many who argue that they haven't taken
care of a permit, every person who always asks for an answer; oh iyo, so it's
okay to take care of someone's permit now while it's a process. Yes, like it or
not, you have to wait according to what you answer. Mar is empty, it's just
that until now, no permits have been issued. I don't know if it's a bad person,
or if it's the management that's the problem, everyone's watching. Because it's
not someone who is in the realm of katu if you take care of licensing issues
anyway."
The researcher
continued to ask: so what exactly is the determining factor or from what point
of view so that a restaurant must pay taxes? C.M firmly answered:
"If everyone
collects data evenly. People do not worry about whether they have a permit or
not, whose name is so operating, so you have to pay taxes. The most obvious
factor for people to consider is that the restaurant's turnover is at least 1
million rupiah every month. Now try to calculate using John's logic, while only
fried clothes are sure to have a turnover of more than 1 million in 1 month,
right? But these are policies or maybe separate policies for those who are just
small businesses. Because so far people have never found a fried food seller
who charges a 10% tax on each buyer, right? So it would be funny if there was
such a thing."
Answer C.M
responds to researchers asking self-developed questions: what kind of policy or
policy do you mean? He continued:
"Torang kwa's term 'baku ator bae' joh katu
kang. As a
result,
people charge a tax but with a predetermined amount on a flat basis every
month. However, torang lia used to be
kat noh depe of business development every day, starting from the price of the
food sold to the level of crowds of visitors. First, you can supervise for at
least 1 week, and then you can determine the amount of tax for this
person."
The researcher
added: is this method effective enough? C.M replied:
"It's quite
effective, because even if it's a little, at least it's a tax collector. Than
nothing at all. Later, as time goes by, people will continue to monitor the development
of this business, so how do you do it, do you think that the price of food or
visitors is increasing day by day. Then slowly, people increase the amount of
the tax nominal a little bit."
The researchers
also asked the restaurant business actors about the applicable data collection
system. With the question: what do you think about the results of the
restaurant data collection conducted by the government? Here is the answer is
given by C.C:
�Supposedly,
everything must be recorded so as not to cause social jealousy among fellow
business actors. It is inconceivable when adjoining restaurants are not subject
to uniform data collection, one is a taxpayer while the other is not registered
in the taxpayer category. Automatically chaotic social relations between the
two business actors, right? It will even affect the level of customer visits.
Humane when most people would prefer to go to a restaurant that does not
collect a tax of 10% of the total fee. For example, the price that must be paid
is 100,000 rupiah, it will be 110,000 rupiah after 10% tax is collected. If in
other restaurants 10,000 rupiah can be bought one kind of soft drink. As a
result, people will choose to eat places or restaurants that have not imposed a
10% tax collection. Only a small number of customers do not mind this tax
collection because it is more concerned with taste. So even though the
restaurant charges a 10% tax, customers will still visit the restaurant on the
basis of considerations of the taste and quality of the food sold or perhaps
the convenience of the restaurant itself. But yes, only those who understand
taxes have the same principles, such as the government or people who work in
the field of taxation."
Meanwhile, for M.A
with the same question, the researcher found the answer:
"Actually,
according to the applicable regulations, the government has carried out the
correct data collection, but please classify which restaurants have permits and
which do not. So that only those who pay taxes are licensed."
However, in the rules
listed for all restaurants, if you have a principle like this, you do not
understand the set rules. Moreover, you can be penalized for two things: you
run a business without a permit, and the second, you do not pay taxes. In
response to this, M.A added:
"Yes, indeed
I do not quite understand this rule, and I admit my mistake. Actually, it's not
because I don't want to take care of permits, but I do not want to be
complicated later when taking care of all the files."
Furthermore, based
on the indicators in the focus of the research, the researcher interviewed
resource persons to supervise the implementation of regional regulations
regarding the electronic regional tax revenue system. Does the government
oversee the implementation of this regulation? C.M gave the following answers
as the Head of Division:
"Obviously, the
government is pro-active in supervising and overseeing the implementation of
this regional regulation. We formed a tax collection supervisory team in
Tomohon City responsible for implementing regional regulations regarding the
electronic tax revenue system. Every three months, we evaluate the realization
of tax collection in Tomohon. When a problem is found, the right solution
immediately solves the problem.�
In line with C.M, F.L
as the Head of the Sub Division also gave the same answer by adding:
"But it will be
the same if the team that is formed is not able to cooperate in taking firm
action against the violators of the rules. For example, our team members from
the Tomohon Regional Finance Agency have issued a warning letter because our
authority is limited to that, but then from the authorities to take action such
as temporary closure, and they do not carry out their main functions for
humanitarian reasons. So far, thankfully, everything has been resolved amicably
and the taxpayers are aware that they can deposit the agreed-upon taxes."
Then the researcher
conducted interviews with restaurant business actors who still have not paid
taxes about what has been done by the government in supervising these
restaurants that do not pay taxes? M.A as the owner of the restaurant,
answered:
"Maybe they (the
government) are tired of giving this restaurant a warning. Every time they
came, we always said yes to what they were ordered to do, arguing that we were
waiting for the results of the permit processing. On our next arrival, we also
gave reasons for not having time to write down notes, or missing notes, there
was also a reaso; therewe did not have daily records when asked. However, they
keep coming."
The researcher still
asked M.A whether the government ever brought an official letter as evidence of
firm action for this restaurant? Here'sHere's M.A'sM.A's answer:
"Once they
brought a letter that I signed, but it was not a warning letter but a letter of
recommendation to apply for a business license. The reason for taking care of
permits is what has always been our mainstay when the people who wants a letter
return."
Based on the
information submitted by the three informants above, it can be concluded that
the government has made every effort to monitor the implementation of regional
regulations regarding the electronic local tax revenue system in Tomohon.
However, individual taxpayers are still immune to orders and regulations.
Meanwhile, the obstacle in the supervision stage is that the actions taken by
the authorities have not been firm enough. From the four informants whom the
researcher has interviewed, it can be understood that the regional regulations
governing the tax revenue system have been implemented correctly according to
the government's flow and mechanisms. From the mechanism, implementation to the
stages of supervision has been implemented by the Tomohon government by
procedures. However, some people still understand and do not understand but are
still indifferent to paying the tax following the regulations that have been
set. This issue confirms that there is still a need for public awareness
regarding paying taxes.
Table 1
The Focus Results I
|
Focus
|
Results
|
|
Implementation of Regional Regulation
Number 1 of 2018 concerning the Electronic Tax Revenue System
|
1. The
mechanism has been carried out properly by the Government and the competent
authorities, but there are still taxpayers who do not understand due to the
negligence of these individuals who do not want to attend the socialization
activities that the government has carried out
2. The
stages of implementing regional regulations have been under the government's
flow of data collection and determination and are fair to the community.
However, there are still taxpayers of business owners who do not carry out
their obligations.
3. The
supervision has been carried out well by the government, but is still not
firm when taking action because it emphasizes humanitarian factors.
|
����������� Source: analyzed from research
results
C.
The Factors Inhibiting Tomohon Regional
Regulations Implementation
Based on Number 1 of 2018 concerning the Electronic Regional Tax Revenue System
Regional Regulation
Number 1 of 2018 is one of the policies of the Tomohon Government in the
context of realizing an independent and prosperous Tomohon, which is the goal
of the Tomohon Government. However, in running this legal product, there are
bound to be obstacles as researchers found in the field when conducting
research. The researcher uses the theory of Geoge C Edwards III� to determine the achievement of an
implementation where the policy implementation model with a top-down
perspective plays an essential role in achieving successful implementation,
which consists of four indicators; communication, resources, disposition and
bureaucratic structure (Nawawi, 2009).
Based on the focus,
the researchers asked C.M as the Head of the Division who is authorized to
provide broader information community about the existence of this regional
regulation. The question posed by the researcher is: previously, there have
been socializations to the general public in Tomohon, but why are there still
people who do not understand this rule, so they have not paid taxes by
applicable regulations? Here is the answer C.M gave:
�I think the
socialization given is clear enough, even if there are still those who do not
understand, maybe during the socialization the person concerned did not pay
close attention to what was conveyed. The meeting that was held was not just a
formality, even the Mayor of Tomohon was also present and both discussed
taxation issues in his leadership area. If there are still people who admit
that they are not clear about the socialization provided, it means that they
are not present at the activity. Or maybe they are present, but if the
Manadonese say 'pretend to be biongo' with the discussions that have been
carried out".
Based on the answers
given by the informants above, the researcher concludes that the Tomohon
Government apparatus is severe in disseminating this regional regulation and
considers this to be an essential matter without underestimating the others.
However, the facts on the ground show that there are still many people,
especially the taxpayers, who do not heed the efforts made by the government.
The previous questions were more or less answered from the interviews conducted
with business actors. They admitted that the government has held socialization
activities several times and invited restaurant business actors to attend and
participate. However, some did not attend the event, so they did not have
information about the tax payment system.
In addition, the researcher asks questions about human
resources who play a role in implementing this regional regulation. F.L as the
Head of the Sub-Division gave his response regarding this matter:
�Honestly, human
resources are very, very lacking, because the field of regional revenue
management should stand as an independent agency. But the current situation is
that we are still part of the Regional Finance Agency, so our personnel are
very limited. Just imagine that we only have 6 staff who have to pick up or
become tax collectors throughout the city of Tomohon whose time limit is only
until the 7th of every month. There are already two hundred restaurant
entrepreneur taxpayers, plus others? But fortunately, along with the
development of the times, there are many who are no longer ignorant and
routinely start depositing taxes personally through the application that is
made. So it's quite light for us."
The researcher asks
the question: why did the area of regional revenue management not
stand alone from the start as an agency? F.L's answer is as follows:
"If it was a
mistake from an internal person at the Regional Finance Agency when filling in
the criteria for supporting data for a regional apparatus, someone incorrectly
entered the amount of tax focus, so the central government concluded that
Tomohon is still too small to manage for a regional revenue agency to be
established. Be the same as now, there are few HR personnel, the small budget
is only limited to the sector budget even though there are many people who have
to fulfill it, not to mention that people who pay attention to tasks are still
tied to regional financial bodies, so the work is divided up�.
From the answers given
by F.L, the researcher argues that the existence of human resources is very
influential on the course of implementation. In this case, the problem is not
the quality of human resources but personnel. The main tasks and functions will
be more focused if the revenue management sector can stand alone as a regional
revenue management agency. The work will focus on managing regional revenues
supported by adequate resources.
Regarding disposition,
the researcher asked C.M as the Head of the Division regarding the attitude
taken in enforcing regional regulations against violators. C.M gave his answer
as follows:
"Anyway, people
are planning to back up the latest regulations governing SOPs, so that people
from the government can take action to close restaurants because people so far
have the right only to warning cases. So far, because people are not the
authorities, they have taken action against business actors who violate
taxpayers, which is the job of the police and the prosecutor's office, so
people are taking a middle ground with business actors. If there is a
restaurant that provides a margin tax that does not logically match the amount
of the deposit with the level of crowd, then they will install a tapping box so
that every transaction is more realistically recorded. Or is there a case that
you want to pay for it at all, someone else takes an emotional approach,
telling me kong baku or bae noh. So please collect joh according to your
rational desire and level of ability. Thus, people use the principle of 'lebe
bae bengko rather than fall', that means there's more lebe bae than nothing,
right? After a while, I will still encourage you to pay according to the
provisions because education will be carried out and then you will definitely
come."
Based on the informants'
answers, it can be said that attitudes or actions have not been carried out
explicitly, not from the government but the police and prosecutors who always
apply humanitarian reasons and resolve problems amicably. The author argues
that the lack of firmness of the actions given as sanctions for violators makes
them complacent and does not attach importance to the applicable rules with the
thought that later it can also be resolved by peaceful means.
Furthermore, the
researcher concludes interviews related to obstacles, that all of the
determining components are continuous in that if one does not go well, the
others will follow. From the answers received by the researcher, it was found
that communication had been carried out but not well received. At the same
time, the resources were inadequate to carry out socialization to each business
actor, which resulted in the taxpayers' non-compliance with the applicable
rules.
D.
Restaurant
Tax Implementation
There are various
types of local tax components imposed by the Regional Finance Agency,
especially in Tomohon, but this study focuses on restaurant taxes. Based on the
data have obtained, there are three types of restaurants in Tomohon;
Restaurants, cafes/bars, and catering in total are 453 restaurants of which 210
are still actively operating, while 193 are catering businesses and the
remaining 50 restaurants are no longer actively operating. Provisions on
restaurant taxes in Tomohon are regulated in Regional Regulation Number 1 of
2018 concerning the Electronic Regional Tax Revenue System. The basis for
imposing Restaurant Tax is the amount of payment received or should be received
by the restaurant. The imposition of Restaurant Tax is based on the amount of
payment received. The Restaurant Tax rate is 10% (ten percent) and is
determined based on the relevant Regency/City Regulation to give the
Regency/City Government the freedom to set a tax rate that is by the conditions
of each Regency/City area as long as it is not more than ten percent. The
principal amount of Restaurant Tax owed is calculated by multiplying the tax
rate by the tax base. Every restaurant entrepreneur (who becomes a taxpayer)
must calculate, calculate, pay and self-report the Restaurant Tax owed by using
the SPTPD (Regional Tax Notification
Letter).
In this study, the
contribution is used to see how the restaurant tax contributes to local tax
revenues. The researchers compared restaurant tax revenues and local tax
revenues within three years to find out the contribution. Mahmudi (2010) states the results obtained determine the
level of the role of restaurant taxes on local tax revenues, which, if the
results are significant, means that the role of restaurant taxes will be more
significant on local tax revenues. However, if the comparison results are
small, it means that the role of restaurant taxes will be on local taxes.
Regional tax revenue from 2017 to 2019 in Tomohon has experienced a positive
increase. Each type of tax provides various contributions. The restaurant tax
contribution is a reliable one.
Table 2
Restaurant
Tax Contribution to Tomohon Tax Revenue
|
Year
|
Restaurant
Tax
|
Tax Revenue
|
Contribution
|
|
2017
|
3.445.893.096
|
16.045.169.432
|
20,8%
|
|
2018
|
4.295.438.483
|
19.750.868.527
|
21,5%
|
|
2019
|
5.460.526.596
|
24.465.978.232
|
22,5%
|
Source: Tomohon Regional Finance Agency Budget
Realization Report Document (processed)
The contribution given
by the restaurant tax to Tomohon local tax revenue can be seen in table 2 which
is data that has been processed and found to be increasing every year. The
formula used to get the restaurant tax contribution to local taxes. From the
results of data processing that researchers have carried out, a common thread
is found between the results of interviews with existing data. Researchers
analyzed the implementation of regional regulations that have not been
effective based on interviews and the results of accurate data processing.
Theoretically, the
essential thing in implementing regional regulations is to transfer a decision
into activities in a certain way. Water William emphasizes that a program or
decision is just a proposition about solving public problems. The program will
exist when the policy hypothesis has been formulated. What is meant by the
change from all hypotheses into an action taken by the government (Nawawi, 2009). When juxtaposed with the principles put
forward by Nugroho regarding the implementation of public policies, the
researchers found that: 1). The principle of proper implementation plays a role
among all stakeholders. However, researchers assess that they cannot cooperate
in carrying out public policies in practice because there are still taxpayers
who do not comply with applicable rules. 2). Right environment; two
environments play an important role: the government as the policymaker and the
taxpayer community as the policy implementer. In this study, both were not in
rhythm in their steps. 3). Precise process: business actors still do not
understand the mechanism.
E.
The
Inhibiting Factors in the Implementation of Tomohon Regional Regulation Number 1
of 2018 concerning the Electronic Tax Receipt System
Policy
implementation is a process that can be conceptualized because it involves a
series of ongoing activities. In terms of the process, policy implementation is
not only concerned with the behavior of the administrative body responsible for
implementing the program and creating obedience to the target group but also
regarding the power network; political, economic, social, which can directly or
indirectly affect the behavior of all parties involved and which ultimately
affects the expected and unexpected impacts. In order to achieve the success of
an implementation, it requires that the implementor knows clearly what to do
and the goals and objectives must be informed to the target group to reduce the
risk of implementation distortion. Based on these factors, the researcher
concludes from the results of interviews that the government as a policymaker
has tried to be able to disseminate information either through direct
socialization or through advertisements in various media, but still has not
increased public awareness to paying tax. Due to the lack of human resources,
the effectiveness of local regulations also has an effect. Judging from the
attitude factor, stakeholders as law enforcers should have a firmness to change
public perceptions about the importance of these regional regulations. It is
necessary to re-create the appropriate SOP as a determinant of the course of
the policy.
CONCLUSION
From the
research results that have been analyzed and described in the discussion that implementing
the Tomohon Regional Regulation Number 1 of 2018 concerning the Electronic Tax
Revenue System has not been effective. Judging from the mechanism that the
public has not openly accepted, the stages of implementation are not by the
SOP, even though the supervision carried out by the government is very precise.
Based on
the results of the calculations, it can be seen that the restaurant tax
contributes to the source of tax revenue for Tomohon but is still lacking in the
level of tax effectiveness. This is caused by taxpayers' lack of public
awareness in paying taxes.
Factors
causing the implementation of Regional Regulation Number 1 of 2018 has not been
carried out properly, such as the lack internal of human resources since the
regional revenue management agency is still affiliated with the regional
financial agency and the lack external�
of firm action by the authorities in providing sanctions for who violate
the tax payment.
Suggestion
Based on the
conclusions that have been described, the author will provide suggestions that
are expected to be input for the Tomohon Regional Finance Agency, that the
government and related parties must be more proactive in exploring the
potential of restaurant business actors so that later it will lead to an
increase in Tomohon Regional income, improving and developing coordination
among restaurant business actors and monitoring and auditing restaurant
taxpayers.
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The Implementation of
Restaurant Tax in
Tomohon