Strategy for Improving Restaurant Taxpayer Compliance Assistance through a Peddling Approach for Business Actors at the Surabaya City Regional Revenue Agency
DOI:
10.29303/ujcs.v6i2.865Published:
2025-06-30Issue:
Vol. 6 No. 2 (2025): JuneKeywords:
Taxpayer Compliance, Shadowing, Restaurant Taxation, Accountability, Local DevelopmentArticles
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Abstract
This article discusses a strategic approach to improving taxpayer compliance among restaurant owners in Surabaya through a method known as “shadowing.” The peddling approach involves direct supervision and education, where tax officials engage with business operators to increase their understanding of tax obligations and improve their accounting systems. The results show a significant increase in transparency and accountability in tax reporting, leading to a reduction in tax evasion. Despite the successes, challenges remain, particularly regarding resistance from some business owners and a lack of understanding of tax responsibilities. Continued efforts from the government are essential to provide better education and create an enabling environment for tax compliance. This study concludes that a collaborative ecosystem between government and businesses can foster a fair, transparent, and sustainable tax environment, ultimately contributing to regional development and community welfare.
References
Aprilia, I. (2019). Analysis of the Growth Rate and Contribution of Hotel Tax and Restaurant Tax to the Regional Original Income (PAD) of the City of Surabaya (Case Study in the Surabaya City Government). OECONOMICUS Journal of Economics, 4(1), 49- 56.
Basuki, B. (2022). Implementation of the Strategy to Improve Restaurant Tax Compliance Using the Enforcement Paradigm, Service Paradigm, and Trust Paradigm Approaches. Journal of Accounting and Finance Research, 10(1), 103-116.
Lestari, T. S. (2021). Analysis of the Implementation of Tax Information Systems in Efforts to Increase Personal Taxpayer Compliance at Kpp Pratama Mulyorejo Surabaya (Doctoral dissertation, BHAYANGKARA UNIVERSITY SURABAYA).
Putri, K. G. J., & Putri, P. I. D. (2024). Assistance in the Implementation of Parking Tax in the context of Increasing Original Regional Income (PAD) of the Badung Regency Government. Empowerment: Journal of Community Service, 7(02), 156-163.
Rahmat, A., & Mirnawati, M. (2020). Participation Action Research Model in Community Empowerment. Literacy: Journal of Non-formal Education, 6 (1), 62– 71.
Author Biographies
Yuniaparas, Universitas Pembangunan Nasional “Veteran” East Java
M. Taufiq, Universitas Pembangunan Nasional “Veteran” East Java
Anisa Fitria Utami, Universitas Pembangunan Nasional “Veteran” East Java
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Copyright (c) 2025 Yuniaparas, M. Taufiq, Anisa Fitria Utami
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