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Implementasi Peraturan Daerah Tentang Pajak Restoran Dan Rumah Makan Pada Kantor Badan Pendapatan Daerah Kabupaten Kolaka Utara

REZ PUBLICA : Jurnal Administrasi Negara, Politik-Pemerintahan & Hubungan Internasional · Vol. 6 No. 3 (2020) · pp. 11–21

DOI
10.33772/rzp.v6i3.16005
ISSN
2460-058X
Published
2020-09-03
Publisher
Laboratorium Ilmu Administrasi Negara Universitas Halu Oleo
Language
eng
License
creativecommons.org/licenses/by/4.0

Abstract

This study aims to determine how the implementation of local regulations regarding restaurants in north kolaka regency. The method used in this study is a qualitative descriptive research method by means of observation, interviews and documentation. Results of this study indicate that the implementation of local regulations on restaurant and restaurant tax in north kolaka regency has shown that the policy is less effective to implement. The ineffective implementation judging from the realization of the revenue from restaurant tax is far below the determined target. Policy targets in terms if increasing restaurant tax revenue are not in accordance with the realization in the field, starting from not in line with the size and objectives of the policy to the lack of utilization and availability of resources so that several times the target changes from the previous one. This decrease in the amount of income each month signifies the lack of contribution of restaurant tax on local revenue wanted to increase. In addition, this is also judged due to the fact that many people do not agree with the stipulation of this policy so that their participation is less effective.

Keywords

Collaboration network of the authors

40 authors · 113 co-authorship links · 3 across different organisations · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Halu Oleo
  • Institut Agama Islam Negeri Kendari
  • Universitas Ahmad Dahlan
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Adrian TawaiUniversitas Halu Oleo6
Sartono SartonoUniversitas Halu Oleo4
Asriani AsrianiUniversitas Halu Oleo3
La Ode Muhammad ElwanUniversitas Halu Oleo3
La Ode AslimUniversitas Halu Oleo3
Saidin SaidinUniversitas Halu Oleo3
Arifin UthaUniversitas Halu Oleo3
Eka SuaibUniversitas Halu Oleo3
Rahman RahmanAffiliation unknown2
Makmur KambolongUniversitas Halu Oleo2
Nur Fitriani Usdyana AtthamidAffiliation unknown2
Sri IndriatiAffiliation unknown2
Liwaul LiwaulUniversitas Halu Oleo2
Isnawaty IsnawatyAffiliation unknown1
Rahmat RamadhanUniversitas Halu Oleo1
la ode Maksar MuhurunaAffiliation unknown1
Ambo AkoAffiliation unknown1
Ryan Julio Dwi PutraUniversitas Halu Oleo1
Ayi Nur FauziahUniversitas Halu Oleo1
Muhammad AmirUniversitas Halu Oleo1
Nur IdaInstitut Agama Islam Negeri Kendari1
Sahiruddin SahiruddinUniversitas Ahmad Dahlan1
Djoni Prawira RahardjaAffiliation unknown1
Abdul Latif TolengAffiliation unknown1
Rika HaryaniAffiliation unknown1
mawardi A. Asja ZulkarnaimAffiliation unknown1
Taufik TaufikUniversitas Halu Oleo1
Muh NasirUniversitas Halu Oleo1
Nina NinaAffiliation unknown1
Tanzil TanzilUniversitas Halu Oleo1
Firman AzisAffiliation unknown1
Marsan JuliantoAffiliation unknown1
Wa Ode Srijuna RamayanaAffiliation unknown1
Umirul HamAffiliation unknown1
Jopang JopangUniversitas Halu Oleo1
Herman HermanAffiliation unknown1
Alif KurniawanAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/rezpublica/oai, first harvested 31 Okt 2026, last seen 31 Okt 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Implementasi Peraturan Daerah Tentang Pajak Restoran Dan Rumah Makan Pada Kantor Badan Pendapatan Daerah Kabupaten Kolaka Utara</dc:title>
	<dc:creator>Khumaerah, Ratu</dc:creator>
	<dc:creator>Amir, Muh</dc:creator>
	<dc:creator>Yusuf, Muhammad</dc:creator>
	<dc:subject xml:lang="en-US">Public Administration</dc:subject>
	<dc:subject xml:lang="en-US">Public Service Management; Library; Public Reading Interest</dc:subject>
	<dc:description xml:lang="en-US">This study aims to determine how the implementation of local regulations regarding restaurants in north kolaka regency. The method used in this study is a qualitative descriptive research method by means of observation, interviews and documentation. Results of this study indicate that the implementation of local regulations on restaurant and restaurant tax in north kolaka regency has shown that the policy is less effective to implement. The ineffective implementation judging from the realization of the revenue from restaurant tax is far below the determined target. Policy targets in terms if increasing restaurant tax revenue are not in accordance with the realization in the field, starting from not in line with the size and objectives of the policy to the lack of utilization and availability of resources so that several times the target changes from the previous one. This decrease in the amount of income each month signifies the lack of contribution of restaurant tax on local revenue wanted to increase. In addition, this is also judged due to the fact that many people do not agree with the stipulation of this policy so that their participation is less effective.</dc:description>
	<dc:publisher xml:lang="en-US">Laboratorium Ilmu Administrasi Negara Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2020-09-03</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:type xml:lang="en-US">qualitative methods</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/rezpublica/article/view/16005</dc:identifier>
	<dc:identifier>10.33772/rzp.v6i3.16005</dc:identifier>
	<dc:source xml:lang="en-US">REZ PUBLICA : Jurnal Administrasi Negara, Politik-Pemerintahan &amp; Hubungan Internasional; Vol 6, No 3 (2020): September-November; 11-21</dc:source>
	<dc:source>2460-058X</dc:source>
	<dc:source>10.33772/rzp.v6i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/rezpublica/article/view/16005/pdf</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 Ratu Khumaerah, Muh Amir, Muhammad Yusuf</dc:rights>
	<dc:rights xml:lang="en-US">http://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>