Optimalisasi Penerimaan Pajak Makanan Minuman Di Badan Pendapatan Daerah Kota Palembang

Abstract

The Tax on Certain Goods and Services (PBJT) levied on food and beverages is a crucial source of Locally-Generated Revenue (PAD) for Palembang City. This study aims to analyze the contribution of the food and beverage sector to PBJT revenue and to examine the effectiveness of audits utilizing a sampling method in optimizing local tax receipts. The research employed observation, documentation, and interviews at the Palembang City Regional Revenue Agency, utilizing data on realized PBJT revenue from 2020 to 2024. The findings indicate that the PBJT on food and beverages makes a significant contribution to local tax revenue and shows an upward trend year-on-year. The implementation of the sampling method proved effective in enhancing taxpayer compliance and mitigating potential tax revenue leakage. Consequently, the sampling method serves as an efficient strategy for optimizing PBJT revenue.