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Strategy to Improve Restaurant Taxpayer Discipline Through Issuing Warning Letters

Year: 2025

Type: article

Abstract: The strategy of directly delivering warning letters to restaurant taxpayers has proven effective in improving taxpayer discipline in Surabaya. This is reflected in the 50.11% increase in Restaurant Tax (PBJT) realization. Direct interaction between tax officers and taxpayers also provides education on the importance of tax payments and their benefits for regional development. Challenges faced, such as taxpayer resistance and restaurant closures, can be addressed through a proper approach and flexible delivery schedules. This study concludes that delivering warning letters is a strategic step to encourage tax compliance, ultimately contributing to an increase in Regional Original Revenue (PAD). Future recommendations include enhancing tax awareness programs and developing technology-based methods for delivering warning letters to improve efficiency.

Source: JUKESHUM Jurnal Pengabdian Masyarakat

DOI: 10.51771/jukeshum.v5i2.1382

Authors: Salsa Choirunnisa, Niniek Imaningsih, Cholid Fadil

Institution: University of Pembangunan Nasional Veteran Jawa Timur

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: hybrid

OpenAlex ID: W4415021322

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