STRATEGI OPTIMALISASI PENAGIHAN PAJAK RESTORAN DI PEMERINTAH KOTA MAKASSAR

Suryani Maliga. 2022. Strategy for Optimizing Restaurant Tax Collection in the City Government of Makassar, supervised by Sylvia and Zainal Abidin.
This study aims to determine the inhibiting factors for collecting restaurant tax in Makassar City, the right strategy for optimizing restaurant tax collection in the Makassar City Government, and to find out the factors that play a role in optimizing Restaurant Acceptance in Makassar City.
This study uses the descriptive qualitative method. Data were obtained through interviews and documentation studies. The research data was processed, then triangulation analysis and SWOT analysis were carried out. Through the identification of opportunities, threats, strengths, and weaknesses with an analysis of external and internal factors, an appropriate strategy has been produced for the City Government of Makassar, namely a strategy of using strength to take advantage of opportunities (Strength Opportunity).
The results show that restaurant tax receipts and 2017-2021 have fluctuated in terms of percentage. Apart from that, it is concluded that the implementation of restaurant tax
collection has been going well. However, what we want to see is how the strategic process carried out by BAPENDA achieves the target. Because in the implementation of the collection, there are several obstacles from within and outside that are experienced by tax collectors.