Exploring Public Perceptions of Restaurant Taxation: Restaurant Tax Socialization

  • Bambang Suprianto
  • Rita Myrna
  • Asep Sumaryana
  • Dedi Sukarno
Keywords: Perception, Restaurant, Socialization, Society, Tax

Abstract

This research aims to explore public perceptions of restaurant taxes with a focus on the effectiveness of restaurant tax socialization in Ogan Komering Ilir Regency, Indonesia. Restaurant tax is an important source of income for local governments, but the public often lacks understanding or ignorance regarding this policy. Using a qualitative approach, this research conducted a survey and in-depth study by interviewing several restaurant owners, visitors and other related parties to understand their views on restaurant taxes and the socialization efforts that have been carried out by the local government. The results of this research show that public perception of restaurant taxes is influenced by factors such as the level of transparency in the use of tax funds, perceived benefits, legal awareness, and government communication. This research also looks at the importance of effective socialization of restaurant taxes in influencing public perceptions. Clear, open, and effective communication from the government can help increase public awareness about restaurant tax obligations and improve relations between the public and the government regarding restaurant taxes. It is hoped that the results of this research can become a basis for the government and other stakeholders to increase the effectiveness of socialization of restaurant taxes and improve relations between the community and the government regarding restaurant taxes.

Author Biographies

Bambang Suprianto

1Doctor of Administrative Sciences Concentration in Public Administration, Faculty of Social Science

and Political Science, Padjadjaran University, Bandung, Indonesia

Rita Myrna

Doctor of Administrative Sciences, Faculty of Social Science and Political Science

Padjadjaran University, Bandung, Indonesia

Asep Sumaryana

Doctor of Administrative Sciences, Faculty of Social Science and Political Science

Padjadjaran University, Bandung, Indonesia

Dedi Sukarno

Doctor of Administrative Sciences, Faculty of Social Science and Political Science

Padjadjaran University, Bandung, Indonesia

Published
2025-05-31
Section
Articles