IJSRP, Volume 14, Issue 1, January 2024 Edition [ISSN 2250-3153]
Dian Wahyudin; Ninu Hindriani Astuti
Abstract:
The implementation of fiscal decentralization is to give authority to the regions to explore and manage the potential to finance regional development. Taxes make a major contribution to development, one of which is the restaurant tax which is managed by the Regional Government with the Regional Revenue Agency as the collection agency. At the Regional Revenue Agency of Bekasi City, there is ineffectiveness in collecting restaurant tax.