STRATEGI DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH DALAM MENINGKATKAN PENERIMAAN PAJAK RESTORAN DI KOTA CIMAHI PROVINSI JAWA BARAT
Restaurant tax is one of the elements contributing enough to increase local tax revenue of Cimahi City. The restaurant tax is intended as a source of financing regional development and as part of a component in the implementation of regional autonomy. Restaurants tax in Cimahi administered by the Department of Revenue Finance and Local Asset Management (DPPKAD). The high level of tax realization restaurant makes authors keen to carry out further research related to the strategy adopted DPPKAD. This research uses descriptive method with data collection through interviews and documentation. Restaurant tax collection process does not always go smoothly, sometimes encounter obstacles that come from internal or external DPPKAD. Constraints include: lack of supervision system conducted by field officers to the taxpayer, the lack of understanding of the taxpayer will be tax benefits and how the payment of taxes, the taxpayers who perform data manipulation reporting, weak law enforcement and criminal penalties, irregularities between field workers with the taxpayer, the weakness of network system/network owned by the Department of Revenue Financial Management and Asset Cimahi City and the latter is not optimal service provided Financial Management Revenue and Asset Cimahi City. Strategies or efforts to do DPPKAD to overcome these problems include: socializing restaurant tax, conduct training or training computerization, administration, and further coordination to the personnel manager of tax, proposed budget to complete the number and quality of infrastructure, expand cooperation with the public or the private sector to develop innovations that simplify services, increase cooperation with universities HR-related universities, published the massive potential of nature tourism and culinary in Cimahi City, improve the quality or the quality of service personnel to taxpayers.
Keywords: strategy, restaurant tax