MANAJEMEN 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 management of supervision of certain goods and services tax in the food and beverage sector in Palu City. (2) to determine and analyze the factors inhibiting the management of supervision of certain goods and services tax in the food and beverage sector in Palu City. (3) to determine and analyze the supporting factors for the management of supervision of certain goods and services tax in the food and beverage sector in Palu City. This research is a qualitative study with four informants. Data collection consisted of observation, interviews, and documentation. The results of the study conclude: (1) The management of supervision of certain goods and services tax (PBJT) in the food and beverage sector in Palu City has been implemented in accordance with the applicable regulatory framework and institutional structure, but its effectiveness has not been fully optimal. Overall, the management of supervision of PBJT in the food and beverage sector in Palu City requires a more integrated system strengthening, increased apparatus capacity, and consistency in guidance and enforcement of sanctions. (2) Inhibiting factors in the management of supervision of the Certain Goods and Services Tax (PBJT) in the food and beverage sector in Palu primarily lie in the limited and inaccurate taxpayer database, limited human resources for supervisors, suboptimal use of information technology, low levels of compliance among some taxpayers, and inconsistency in enforcing sanctions. These five factors are interrelated and impact suboptimal oversight of regional tax revenues.

Keywords: Management, Supervision, Certain Goods and Services Tax.