IMPLEMENTASI PERATURAN DAERAH KOTA PADANG NOMOR 1 TAHUN 2024 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH SEBAGAI UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) DARI PAJAK RESTORAN

Abstract

Many restaurants in Padang City avoid tax obligations by not reporting all their income, so the Padang City government issued Regional Regulation Number 1 of 2024 concerning Regional Taxes and Regional Levies. Problem formulation: 1) How is Padang City Regional Regulation Number 1 of 2024 implemented regarding Regional Taxes and Regional Levies in an effort to increase PAD from Restaurant Tax? 2) What are the obstacles faced by the Padang City government in implementing Padang City Regional Regulation Number 1 of 2024 concerning Regional Taxes and Regional Levies in an effort to increase PAD from Restaurant Tax? 3) Efforts made by the Padang City government to overcome obstacles in implementing Padang City Regional Regulation Number 1 of 2024 concerning Regional Taxes and Regional Levies in an effort to increase PAD from Restaurant Tax? Using sociological juridical methods, this research examines legal provisions and real conditions in society through qualitatively analyzed interviews. Research Results: 1) The implementation of Padang City Regional Regulation Number 1 of 2024 concerning Regional Taxes and Regional Levies in Efforts to Increase PAD from Restaurant Taxes has not been optimal due to ups and downs or fluctuations. 2) The obstacles faced by the Padang City Regional Government, one of which is that several restaurants are trying to avoid tax obligations. 3) The efforts made by the Padang City Government are to take firm action against violations of regional regulations by providing appropriate sanctions