An Implementation of Restaurant Tax Policy to Increase Local Revenues in Gorontalo City

Ismet Sulila


This paper investigates the implementation of restaurant tax policy to increase local revenue in Gorontalo City, including the factors determining the effectiveness of tax revenue. The objective of this study is to develop the effective tax revenue policy model for restaurant sector by considering a number of internal and external aspects. The steps of this research comprise data collection, data reduction, data display, and conclusion drawing. The findings are confirmed through a focus group discussion with related stakeholders. The result shows that the implementation of the policy of restaurant tax is not that effective. This is reflected on the issues concerning human resources, facilities and infrastructure, attitude of the implementer, and bureaucratic structure. Another determining factors are geographical conditions, demography, natural resources, community culture, and the development of political climate. The finding also suggests that the involvement of the society is central to the success of the implementation of tax policy.


Policy, governance, tax

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