The Development of Online-Based Hotel and Restaurant Tax: Advantages and Constraints in the Case of Pekalongan City
Abstract
In the attempt to improve the quality of service to hotel and restaurant taxpayers and to avoid the evasion of local income tax, Pekalongan City Government through DPPKAD or Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah (Local Income, Financial and Asset Management Service) introduced a Hotel and Restaurant Tax using online system. This research aims to identify problems and constraints in applying the online-based tax system and recommends steps to address the problems. This study surveyed the users of the system using purposive samplingof DPPKAD officers, hotel, inn, and restaurant owners, and bank as the service provider. The results identified the advantages of online-based Hotel and Restaurant Tax namely: reducing potential fraud; improved tax assessments; reducing administrative works in the recordingof Surat Pemberitahuan Tahunan (Annual Notification Letter). However, DPPKAD of Pekalongan City encountered some constraints: many taxpayers were not willing to calculate their own tax and had the DPPKAD to specify the tax amount; many restaurant owners were not willing to use cash register because they were afraid that it would increase their products’ selling price; exposure of taxpayers’ private financial records; 2) the preparation of infrastructure is inhibited because the taxpayers have not been willing to connect the cashier machine directly to the partner’s bank system,3) DPPKAD had not had human resource with the competency of examining the local tax.
References
[1] Davis, F. D. 1989. Perceived usefulness, perceived ease of use and user acceptance of information technology. MIS Quarterly, 13(3), 319-340.
[2] Edmiston, Kelly D. 2003. State and Local E-government Prospects and Challenges. American Review of Public Administration, Vol. 33, No. 1, pp. 20-45.
[3] Electronic Government. http://www.egov-conference.org/glossary/electronic- government. Retrieved 10 August 2016.
[4] Gilbert, David.,Balestrini, Pierre., and Littleboy, Darren. 2004. Barriers and benefits in the adoption of e government. The International Journal of Public Sector Management, 17(4), 286-301.
[5] Ifinedo, Princely E. E-government - Precursors, Problems, Practices and Prospects: A Case of Nigeria. Information Technology and Organizations in the 21st Century 122. http://faculty.cbu.ca/pifinedo/ibimnedo.pdf. Retrieved 10 August 2016.
[6] Medeni, D.T., et.al. The Demand Side for Development of E-Government Services and Gateway in Turkey: Taking Citizen Perceptions and Suggestions into Account. In Shareef, M.A. et.al. 2011. Stakeholder Adoption of E-Government Services: Driving and Resisting Factors. Information Science Reference IGI Global. USA.
[7] M.Miles and A.M. Huberman. 1992. Analisis Data Kualitatif. UI Press. Jakarta.
[8] Nurmantu, Safri. 2003. PengantarPerpajakan. Granit: Jakarta.
[9]The World Bank. 2002. The E-government Handbook for Developing Countries, A Project of InfoDev and the Center for Democracy and Technology. http://unpan1.un.org/intradoc/groups/public/documents/APCITY/ UNPAN007462.pdf) Retrieved 5-5-2016.
[10] Yang, Kaifeng and Seung-Yong Rho. 2007. E-government for Better Performance: Promises, Realities, and Challenges. International Journal of Public Administration, 30: 1197–1217, 2007. Taylor & Francis Group.
[11] Undang-Undang No.28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah.
[12] Undang-Undang No.28 Tahun 2007 tentang Ketentuan Umumdan Tata Cara Perpajakan.