OPTIMALISASI PENDAPATAN ASLI DAERAH MELALUI PENGAWASAN PAJAK BARANG DAN JASA TERTENTU SEKTOR MAKAN MINUM DI KOTA PALU

Abstract

The objectives of this study are (1) to determine and analyze the optimization of Regional Original Revenue through Supervision of Certain Goods and Services Taxes in the Food and Beverage Sector in Palu City. (2) to determine and analyze the factors inhibiting the optimization of Regional Original Revenue through Supervision of Certain Goods and Services Taxes in the Food and Beverage Sector in Palu City. (3) to determine and analyze the supporting factors for the optimization of Regional Original Revenue through Supervision of Certain Goods and Services Taxes in the Food and Beverage Sector in Palu City. This research is a qualitative study with five informants. Data collection consisted of observation, interviews, and documentation. The results of the study conclude: (1) Effective tax supervision plays a strategic role in increasing the contribution of the food and beverage sector to Regional Original Revenue (PAD). Strengthening technology-based monitoring systems, increasing human resource capacity, and conducting ongoing outreach to business actors are important steps to maximize the tax potential of the food and beverage sector. With an integrated and consistent monitoring strategy, this sector has the potential to become a significant and sustainable source of PAD for Palu City, thereby increasing regional fiscal independence and optimally supporting regional development.

Keywords: Regional Original Revenue, Supervision, Certain Goods and Services Tax.