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

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Abstract

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.

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APA

Pratamawaty, B. B., Cahyadini, A., Julianja, S., & Veronica, G. S. (2019). Policy Communication Strategy of Restaurant Tax to Increase Bandung’s Own-Source Revenue. In IOP Conference Series: Earth and Environmental Science (Vol. 248). Institute of Physics Publishing. https://doi.org/10.1088/1755-1315/248/1/012068

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