Implementation of Online System for Hotel and Restaurant Tax in Belu Regency

Abstract

The Online System is part of the paradigm shift of Old Public Administration (OPA), New Public Management (NPM), and New Public Service (NPS) towards New Public Governance (NPG) by using and implementing information technology in an integrated manner and community involvement in online tax services. This study aims to find out, describe and analyze the conditions and constraints in implementing the online tax system for Hotels and Restaurants in Belu Regency. The research method is to use a literature study approach. The strategic approach is used to determine the factors hindering implementation with the theory and model of public policy implementation to find results and recommendations for the use of the local tax online system for service transparency and increase regional taxes.