Optimizing Restaurant Tax Collection for Enhanced Regional Income and Fiscal Sustainability: A Case Study of Batam City
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Published:
Mar 30, 2024
Keywords:
Restaurant tax collection, Regional income enhancement, Fiscal sustainability, Tax compliance, Economic development
Section
Articles
Statistics Article
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Abstract
This research delves into the analysis of restaurant tax collection as a pivotal component of revenue generation in Batam City, aiming to enhance the city's original regional income. Through a mixed-methods approach encompassing quantitative analysis, qualitative investigation, and stakeholder engagement, the study examines current tax collection practices, compliance rates, and their implications for economic development. The research elucidates notable trends, patterns, and challenges in tax collection, highlighting opportunities for improvement and policy recommendations. Findings underscore the importance of strengthening compliance mechanisms, modernizing administrative processes, targeting informal economy activities, implementing differential taxation policies, and enhancing collaboration between stakeholders. By leveraging these strategies, Batam City can optimize tax collection practices, maximize revenue generation potential, and foster sustainable economic growth. The conclusions drawn from this research provide valuable insights for policymakers, city officials, and stakeholders, guiding efforts towards achieving fiscal sustainability and advancing the socio-economic well-being of Batam City's residents.
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How to Cite
Debora Agnesia, & Jionathan. (2024). Optimizing Restaurant Tax Collection for Enhanced Regional Income and Fiscal Sustainability: A Case Study of Batam City. Indonesia Accounting Research Journal, 11(3), 184–193. Retrieved from https://journals.iarn.or.id/index.php/Accounting/article/view/257
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Buhalis, D. (2005). The tourism phenomenon: the new tourist and consumer. In Tourism in the Age of Globalisation (pp. 83–110). Routledge.
Burgess, R., & Stern, N. (1993). Taxation and development. Journal of Economic Literature, 31(2), 762–830.
Chang, T. C., & Raguraman, K. (2001). Singapore Tourism: Capital Ambitions and Regional. Interconnected Worlds: Tourism in Southeast Asia, 47.
Diao, X., & Thurlow, J. (2012). A recursive dynamic computable general equilibrium model. In Strategies and priorities for African agriculture: Economywide perspectives from country studies (Vol. 2, pp. 17–50). Washington DC: International Food Policy Research Institute.
Donaghy, K. P. (2019). CGE modeling in space: a survey. Handbook of Regional Growth and Development Theories, 467–504.
Gebauer, H., & Fleisch, E. (2007). An investigation of the relationship between behavioral processes, motivation, investments in the service business and service revenue. Industrial Marketing Management, 36(3), 337–348.
Heng, T. M., & Kee, N. K. (2009). The Batam, Bintan, Karimun Special Economic Zone: Revitalizing Domestic Industrialization and Linking Global Value Chain. Plugging into Production Networks: Industrialization Strategy in Less Developed Southeast Asian Countries, 245.
Hirsh, M. (2016). Airport urbanism: infrastructure and mobility in Asia. U of Minnesota Press.
Iba, H., & Sakamoto, K. (2013). Beyond farming: Cases of revitalization of rural communities through social service provision by community farming enterprises. In The Neoliberal Regime in the Agri-Food Sector (pp. 129–149). Routledge.
Johnston, C. S., & Chen, X. (2020). Opportunities and Challenges for the Greater Mekong Subregion: Building a Shared Vision of Our River.
Joumard, I., & Kongsrud, P. M. (2003). Fiscal relations across government levels. OECD Economic Studies, 2003(1), 155–229.
Kim, H., & Kim, B.-G. (2015). Economic impacts of the hotel industry: An input-output analysis. Tourism Review, 70(2), 132–149.
Lo, F., & Salih, K. (2013). Growth pole strategy and regional development policy: Asian experience and alternative approaches. Elsevier.
Long, N. J. (2013). Being Malay in Indonesia: Histories, hopes and citizenship in the Riau Archipelago. NUS Press.
Lysa, H., & Jianli, H. (2009). Portable histories in mobile city Singapore: The (lack) lustre of Admiral Zheng He. South East Asia Research, 17(2), 287–309.
Mitton, C., Adair, C. E., McKenzie, E., Patten, S. B., & Perry, B. W. (2007). Knowledge transfer and exchange: review and synthesis of the literature. The Milbank Quarterly, 85(4), 729–768.
Nita, C. E. (2013). Next Batam: Fostering a resilient growth strategy. A combined transit oriented development and industrial clustering strategy, in order to create new investment opportunities and competitive advantages for the city of Batam, a Special Economic Zone affected by the global crisis.
Oates, W. E. (1968). The theory of public finance in a federal system. The Canadian Journal of Economics/Revue Canadienne d’Economique, 1(1), 37–54.
Onn, L. P. (2018). Reconciling Economic and Environmental Imperatives in Batam. ISEAS-Yusof Ishak Institute.
Peachey, K. J. (1998). Where there is sugar, there are ants: Planning for people in the development of Batam, Indonesia. University of British Columbia.
Peachey, K., & Perry, M. (n.d.). BOUNDARY & TERRITORY BRIEFING.
Peachey, K., Perry, M., & Grundy-Warr, C. (1998). The Riau Islands and economic cooperation in the Singapore Indonesian border zone. IBRU.
Rajagopal, & Rajagopal. (2016). Economic and Cultural Dynamics. Sustainable Growth in Global Markets: Strategic Choices and Managerial Implications, 56–84.
Shah, A., Qureshi, Z., Binder, B., & Zou, H. (1994). Intergovernmental fiscal relations in Indonesia. World Bank Discussion Paper, 239.
Stone, C. N. (2001). Building civic capacity: The politics of reforming urban schools. University Press of Kansas.
Ter-Minassian, T. (2020). Intergovernmental fiscal cooperation and subnational revenue autonomy.
van Grunsven, L., & Hutchinson, F. E. (2017). The evolution of the electronics industry on Batam Island (Riau Islands Province, Indonesia): an evolutionary trajectory contributing to regional resilience? GeoJournal, 82(3), 475–492.
Yu, H. (2018). A review of input–output models on multisectoral modelling of transportation–economic linkages. Transport Reviews, 38(5), 654–677.
Yu, J., & Jackson, R. (2011). Regional innovation clusters: A critical review. Growth and Change, 42(2), 111–124.
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