Efforts to Increase Local Original Income through Restaurant Tax

This study aims to analyze the implementation of Batu City Regional Regulation No. 4 of 2023 concerning Regional Taxes and Levies, specifically in the restaurant tax sector, and to identify supporting and inhibiting factors in efforts to increase Regional Original Revenue (PAD). This study uses a descriptive qualitative approach with data collection techniques such as in-depth interviews, observation, and documentation. Data analysis was conducted thematically based on the Van Meter and Van Horn public policy implementation model, which includes six main variables: policy standards and objectives, resources, implementing agent characteristics, inter-organizational communication, socio-political conditions, and implementer dispositions. The results show that the implementation of the restaurant tax policy in Batu City has been quite effective, supported by the use of tapping box technology, the preparation of targets based on academic studies, and a persuasive approach to business actors. However, several obstacles remain, such as suboptimal supervision of restaurants in non-central areas, system manipulation by some taxpayers, and limited coordination across regional apparatus organizations. New findings in this study include the enormous potential for PAD from the village culinary sector that has not been fully explored, and the effectiveness of participatory education models in improving tax compliance. This study recommends strengthening location-based data collection systems, increasing human resource capacity, expanding taxable objects, and fostering cross-sector synergy to support policy implementation. Thus, optimizing restaurant taxes can be an effective fiscal strategy for achieving regional fiscal independence in Batu City.