JRSSEM 2022, Vol. 02, No. 02, 282 – 288
E-ISSN: 2807 - 6311, P-ISSN: 2807 - 6494
DOI : https://jrssem.publikasiindonesia.id/index.php/jrssem/index
REVIEW OF RESTAURANT TAX COMPLIANCE CONTROL
THROUGH ELECTRONIC CASH REGISTER (ECR) BASED
ON FISCAL MACHINERY
Heffy Harfiasarie
1*
Musmuliadi
2
Agustinus Djiu
3
1,2,3
Kutai Kartanegara University, Indonesia
e-mail: [email protected]
1
, musmuliadi250[email protected]
2
,
3
*Correspondence: hef[email protected]
Submitted: 04 September 2022, Revised: 15 September 2022, Accepted: 28 September 2022
Abstract. The implementation of the fiscal machine-based Electronic Cash Register (ECR)
installation program carried out by the West Kutai Regency Government is interesting and
important to examine to find out and review how it is implemented, what are the obstacles faced
in the implementation of the fiscal machine-based ECR machine and the district government's
efforts. West Kutai is facing the problem of installing an ECR engine based on the fiscal engine.
This study identifies the implementation of ECR to be researched, the results of which are
recommendations to the government of West Kutai Regency in terms of overcoming or controlling
it so that this research is very useful for the academic community as a community in developing
knowledge in supporting development. This study aims to review the implementation of restaurant
tax compliance control through ECR,public interest (consumers) to eat at restaurants using the
Electronic Cash Register (ECR) is increasing or decreasing and its effect on restaurant tax revenue
receipts,obstacles encountered in the implementation and subsequent efforts with regard to ECR.
In this study using a qualitative type of research, this research by using a qualitative approach
triangulates to get suggestions or recommendations from research results, namely for the
development of research loci in the Regional Revenue Agency (Bapenda) of West Kutai Regency as
a practical significance and final conclusion which can be in the form of conceptualization or
formation policy theory obtained from research as academic significance. To facilitate the research,
data collection techniques were used, including: interviews, observation and documentation. After
the data is collected, the data reduction process is carried out, the data presentation and the last
process is drawing conclusions.
Keywords: restaurant tax, tax compliance, case study
Heffy Harfiasarie, Musmuliadi, Agustinus Djiu | 283
DOI: 10.36418/jrssem.v2i2.297
INTRODUCTION
Taxes are o ne of t he primary sources
of development financing (Khan et al.,
2021). Payment of taxes is an obligation
and participation as a community to
directly (Mulyati & Mulya, 2021) and
jointly carry out tax obligations of funding
and national development (Novikasari et
al., 2021), so paying taxes is not only an
obligation but also the right of every citizen
to participate in development (Hendayana
et al., 2021). The existence of regional
autonomy policies (Sarga, 2021) and fiscal
decentralization in Indonesia has changed
the pattern of public management (Park,
2022), especially in the regions. In the era
of autonomy, parts are given the authority
to regulate and manage their households
(Hariyanto, 2022). Decentralization aims to
bring government services closer to the
community (Nasirin & Lionardo, 2021)
while also encouraging regions to innovate
to explore existing potential sources (Fang
et al., 2022). In general, the decentralization
policy can be divided into two major
components (Bodó et al., 2021), namely,
the distribution of authority (expenditure
assignment) and the distribution of finance
(revenue assignment) (Dhungana &
Acharya, 2021). This pattern of balancing
rule followed by financial balance also
reflects the principle of fiscal
decentralization policy; namely, money
follows function (Azizah et al., 2022).
In the opinion of Ihsan (2002:67),
efforts need to be made to strengthen the
position of the Regency (Areros et al., 2022)
and City as the spearhead of the
implementation of regional autonomy so
that they are no longer dependent on the
center (Sutrisno & Sugiarti, 2021).
Meanwhile, according to Sidik in Adiningsih
(2005:595), the main characteristic that
shows a region is capable of autonomy lies
in the regional financial capacity (Tselios &
Rodríguez-Pose, 2022). This means that
autonomous areas must have the authority
(Panebianco, 2021) and ability to explore
their own sources of income and manage
and use adequate finances to finance the
administration of their government
(Shaturaev, 2021).
In the era of autonomy, regions have
greater authority to regulate and manage
their households. The objectives include (1)
bringing government services closer to the
community, (2) facilitating the public to
monitor and control the use of funds
sourced from the Regional Revenue and
Expenditure Budget (APBD), and (3)
creating healthy competition between
regions and encouraging innovation. In line
with this, local governments are expected
to be able to explore financial sources,
especially to meet the financing needs of
government and development in their
regions through Regional Original Revenue
(PAD).
The increasing economic activity in
an area will have an impact on increasing
user fees and employment as well. Some
forms of employment licensing services, as
well as supervision of work norms, labor
social security, labor safety, placement,
distribution, and regulation of the use of
foreign workers, may be subject to
retribution in return for these services.
However, the increase in income from the
employment sector must be balanced with
an increase in service quality and
reciprocity commensurate with the amount
284 | Review of Restaurant Tax Compliance Control Through Electronic Cash Register (ECR)
Based on Fiscal Machinery
of retribution paid by the community. To
increase local revenue, tax intensification
and extensification can be carried out.
Efforts that local governments can make
are, of course, by encouraging increased
economic activities, which will have an
impact on increasing local tax revenues.
West Kutai Regency is one of the local
governments currently paying excellent
attention to efforts to increase PAD and its
potential. One source that can be explored
is local taxes. West Kutai experienced
increased economic growth with the
establishment of housing, shops, shopping
centers, and the proliferation of dozens of
restaurants and restaurants. With so many
restaurants, it can potentially increase
restaurant tax revenues. However, efforts to
avoid taxes from restaurant entrepreneurs
cause the potential for restaurant taxes to
be explored in terms of local taxes to be not
optimal. Therefore a tool is needed to
facilitate local tax collectors in terms of
supervision as a means of control. However,
the problems faced by these autonomous
regions, in essence, lie in tax administration.
Norman D. Nowak in Mansury (2002:6)
states that tax administration is the key to
the successful implementation of tax policy.
Basically, the target of tax
administration is to increase taxpayer
compliance in fulfilling their tax obligations.
In addition, in implementing tax provisions,
taxpayers and tax authorities must have the
same perception in assessing a condition to
obtain maximum revenue at optimal costs.
To achieve these goals, tax administration
needs to be structured as well as possible
so that the desired goals are achieved.
According to Gunadi (2004:17) that in
general, tax administration is said to be
effective if it can minimize evasion,
smuggling, irregularities, and misuse of tax
instruments to break into state money.
This study aims to evaluate the
implementation of restaurant tax
compliance control through an Electronic
Cash Register (ECR) based on a fiscal
engine in West Kutai Regency, to identify
obstacles in the implementation of a fiscal
engine based Electronic Cash Register
(ECR) in Kutai Barat Regency and to identify
efforts that need to be made in controlling
restaurant tax compliance. This research is
useful to provide a concept of thought for
decision makers, as consideration and
input for efforts to overcome problems
related to the implementation of the
Electronic Cash Register (ECR) media or
tool based on fiscal machines, as an
evaluation material regarding the
implementation of the Electronic Cash
Register (ECR) media or tool based on a
fiscal engine is appropriate in the effort to
control restaurant tax compliance as one of
the potential local taxes in West Kutai
Regency and can be used as study material
as further research or as a comparison and
can be used as input for further research on
the same theme.
METHODS
The method used is qualitative. This
qualitative research is carried out without
proposing a hypothesis that will be tested
for truth. The study used in analyzing the
restaurant tax compliance control strategy
through the Electronic Cash Register (ECR)
a case study in West Kutai Regency is a
futuristic study with a qualitative approach.
This research was conducted at the
Heffy Harfiasarie, Musmuliadi, Agustinus Djiu | 285
Regional Revenue Agency (Bapenda) of
West Kutai Regency, East Kalimantan
Province. The research was conducted for
approximately 4 months, from April to July
2022. The data source is the subject from
which the data was obtained. In the data
source, there are primary data sources and
secondary data sources. Data collection
techniques used in this study are
observation, interviews, and
documentation..
RESULTS AND DISCUSSION
At the beginning of the socialization
regarding ECR, some were enthusiastic
because it was explained that ECR was a
preventive effort to overcome employee
fraud. For taxpayers who are still using a
manual calculator, they are interested in
using a calculator. However, restaurant
taxpayers who already have the usual
Electronic Cash Register tool, some object
to the fiscal engine-based ECR tool
provided by the West Kutai Regional
Government.
Actually this fiscal engine-based ECR
tool is a preventive measure from the West
Kutai Regency Government in this case,
especially Bapenda and makes it easier for
taxpayers to pay taxes owed, namely taxes
collected from consumers because
consumers who eat pay at once with 10%
tax. This actually makes it easier for
restaurant taxpayers in terms of tax
administration and makes it easier for
taxpayers who have not done their books
properly. Furthermore, for the consistency
or sustainability of the use of fiscal engine-
based ECR by the Taxpayer (WP), after
monitoring the beginning of the first
month, the recording shows that the
amount of restaurant tax owed has
increased compared to the monthly
average for restaurant Taxpayers reporting
the outstanding restaurant tax. . However,
after several months of monitoring, there
are several taxpayers who are no longer
used for various reasons from the taxpayer.
Based on the results of interviews
and observations, it can be described that
the clarity of the message in the
socialization has been well received by
taxpayers, namely restaurant
entrepreneurs. Because the average ECR
usage has been used properly. Based on
the results of the author's direct
observation to one of the taxpayer's
restaurant businesses who were given an
ECR machine based on a fiscal machine,
the ECR machine based on a fiscal machine
was still used and the person concerned
felt very helped by the ECR machine in his
place of business.
Based on the results of the author's
interview with the Head of Bapenda,
describing the supporting sources in terms
of preparing the number of staff and
adequate information. However, there are
no investigators and bailiffs in dealing with
problems in the field, namely in places
where the fiscal machine-based ECR
machine is handed over to the selected
restaurant taxpayers. ECR is a policy with
the intention of preventive measures for
restaurant taxpayers in preventing
taxpayer fraud in monitoring the behavior
of taxpayers who report and deposit the
amount of restaurant tax owed by self-
assessment. However, the tax authorities,
in this case Bapenda, do not yet have a
strong law to stipulate sanctions regarding
286 | Review of Restaurant Tax Compliance Control Through Electronic Cash Register (ECR)
Based on Fiscal Machinery
DOI: 10.36418/jrssem.v2i2.297
violations or problems in the field, where
the ECR based on the fiscal engine is
entrusted.
In the implementation of ECR there
is no strong authority in overcoming the
problems that hinder its implementation
because ECR based on this fiscal engine is
a facility that is handed over to the selected
Taxpayers , s o awa ren ess from the tar get
group is actually needed, namely the
restaurant Taxpayers who are subject to
the policy to make the policy successful.
the ECR. If there is no awareness from the
public then it is difficult to benefit from a
fiscal engine-based ECR.
The Standard Operating Procedure
(SOP) also serves to uniform the actions of
officials and the similarity of actions in the
application of regulations. SOPs are very
good if these policies are routine policies
and are carried out repeatedly. However, if
the policy is something new and creative,
then the existing SOP will tend to hinder
the implementation of the policy, therefore
the SOP must also be adjusted or in other
words a new SOP is created.
Based on the results of the interview,
the implementation of the ECR engine
based on the fiscal engine was applied
referring to the regulation of the West
Kutai Regent Number 4 of 2020
concerning Guidelines for the
Implementation of the Regional Tax Online
System. The implementation of the fiscal
engine-based ECR policy based on the
results of interviews and observations
made by the researchers assessed that the
policy itself did not meet the feasibility
element because it only handed over the
fiscal engine-based ECR engine to
Restaurant Taxpayers in 2 (two) sub-
districts, while the sub-districts in Kutai
Regency West consists of 16 districts. The
existence of a sense of injustice felt by
restaurant taxpayers could be one of the
causes of the unsuccessful implementation
of the fiscal engine-based ECR in West
Kutai Regency.
Based on the results of interviews
and observations, the ECR policy cannot
achieve effectiveness because the
conditions according to Hoogwood and
Gun (1984) are not met, among others: the
provision of insufficient supporting
sources, such as the authority to force
restaurant taxpayers to use an ECR tool
based on a fiscal engine with clear legal
rules and strict sanctions and fiscal engine-
based ECR facilities that are only limited to
2 (two) sub-districts cause a sense of
injustice for restaurant taxpayers who are
entrusted with fiscal engine-based ECR,
while the number of restaurant taxpayers
is also scattered in other sub-districts.
There is a further action plan that will
be implemented by Bapenda to implement
the ECR strategy based on the fiscal engine
if it is not successful, namely withdrawing
the ECR engine based on the fiscal engine.
Then to optimize income from restaurant
taxes, there is an online tax
implementation plan. However, it is still a
discourse considering the failure of
implementing ECR based on the fiscal
engine that the West Kutai Regional
Government has purchased at a cost that
is not cheap. Therefore, the West Kutai
Bapenda first observes the implementation
of other taxpayers who are still using the
ECR engine based on the fiscal engine.
Therefore, West Kutai Regency needs to
prepare for strengthening regulations in
Heffy Harfiasarie, Musmuliadi, Agustinus Djiu | 287
the form of a Regional Regulation that
guarantees the success of the next West
Kutai Regional Government program or
strategy.
CONCLUSIONS
Based on the identification of the
effectiveness of the implementation of the
policy in terms of communication, it shows
that the message conveyed by the tax
authorities has not been well received by
taxpayers that the ECR machine does not
harm restaurant taxpayers because what
the tax authorities want to see is the
amount of tax paid by consumers who eat
at restaurants to facilitate data collection or
examination carried out by the tax
authorities.
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