Policy Communication Strategy of Restaurant Tax to Increase Bandung's Own-Source Revenue

International Conference on SMART CITY Innovation 2018

Pratamawaty, B.B.^1 ; Cahyadini, A.^1 ; Julianja, S.^1 ; Veronica, G.S.^1

Universitas Padjadjaran, Jl. Raya Bandung Sumedang KM.21, West-Java

45363, Indonesia^1

关键词: Communication strategy;    Data collection;    Economic affairs;    Inter-personal communications;    Literature studies;    Local government;    restaurant tax;    Tax revenue;   

Others  :  https://iopscience.iop.org/article/10.1088/1755-1315/248/1/012068/pdf
DOI  :  10.1088/1755-1315/248/1/012068

来源: IOP

【 摘 要 】

About a quarter of Bandung Own-Source Revenue comes from the tax revenue. Meanwhile, the increasing number of cafe and restaurant in Bandung is not followed by the increasing amount of Own-Source Revenue from the restaurant taxes income. Thus, local government issued reward policy in order to stimulate taxpayer to orderly pay the tax. This study aims to generate an ideal policy communication strategy of Bandung local government's restaurant tax reward policy in order to stimulate restaurant taxpayer to pay tax orderly. The method used is the case study. Data collection incorporates literature study, observation, and interviews with Economic Affairs and Office for Management of Regional Revenue of Bandung. The results indicate that the ideal policy communication strategy of Bandung local government's restaurant tax reward policy including interpersonal communication by the field officers to the taxpayer and through publication on the Tax Magazine by Tax Office.