Implementation of Simpatda

Oct 13, 2025 by talynt.org 79 views

Introduction

Regional autonomy has brought about significant changes in the financial aspects of regions, including Deli Serdang Regency. With the need to be more creative in finding sources of income to finance regional expenditure, local governments have imposed various levies in the form of taxes and levies to the community and entrepreneurs. This aims to improve public facilities and infrastructure. One of the efforts made is to develop an Income Management Information System (Simpat) that focuses on regional tax management, including restaurant tax regulated in Regional Regulation Number 2 of 2011.

Background

The Regional Revenue Agency (Bapenda) of Deli Serdang Regency was appointed to manage all revenues originating from local taxes. This study aims to explore how the implementation of Simpatda, especially in the management of restaurant taxes in Deli Serdang Regency. This research also provides advice and recommendations for the Deli Serdang Regency Government, especially Bapenda, to achieve better regional tax management targets.

Methodology

The method used in this study is explanatory with qualitative data analysis. This study is based on four policy implementation variables developed by George C. Edward III, namely communication, resources, dispositions, and bureaucratic structures. Data was obtained through in-depth interviews with the Head of Bapenda Division and Staff, as well as the distribution of questionnaires to 42 respondents who were registered as restaurant taxpayers in two sub-districts of Deli Serdang Regency.

Implementation of Simpatda

From the analysis conducted, it was found that the implementation of Simpatda, especially restaurant tax, is still not optimal. Communication between officers and restaurant owners in the form of socialization or counseling has not been going well. This has an impact on the number of restaurant owners who have not registered their business and do not report sales turnover. Although in the last two years the realization of the restaurant tax has reached the target, this instability shows the need for improvement in the implementation of Simpatda in order to increase local original income (PAD).

Recommendations

Overall, it is important to improve communication and socialization regarding tax obligations for restaurant owners. With a better understanding of the benefits and obligations of taxes, it is expected that awareness and participation of restaurant owners in registering their business can increase. In addition, the need for adequate allocation of resources and strengthening bureaucratic structures in Bapenda is also a key factor in supporting the effectiveness of the implementation of Simpatda.

Improving Service Quality and Technology Support

Improving service quality and technology support in management information systems must also be considered so that regional tax management can be more transparent and accountable. This is very important to increase public confidence and encourage taxpayer compliance, which in turn will contribute to the increase in the original revenue of the Deli Serdang Regency.

Conclusion

In conclusion, the implementation of Simpatda in Deli Serdang Regency is still not optimal, especially in the management of restaurant taxes. To improve the original income of the region, it is necessary to improve communication and socialization regarding tax obligations for restaurant owners, as well as to allocate adequate resources and strengthen bureaucratic structures in Bapenda. Additionally, improving service quality and technology support in management information systems is crucial to increase public confidence and encourage taxpayer compliance.

Limitations of the Study

This study has several limitations. Firstly, the study only focuses on the implementation of Simpatda in Deli Serdang Regency, and does not cover other regions. Secondly, the study only uses qualitative data analysis, and does not use quantitative data analysis. Finally, the study only uses a small sample size of 42 respondents.

Future Research Directions

Future research can build on this study by exploring the implementation of Simpatda in other regions, using both qualitative and quantitative data analysis. Additionally, future research can also explore the impact of Simpatda on the original income of the region, using a larger sample size.

References

Regional Regulation Number 2 of 2011
George C. Edward III (2010) Policy Implementation Variables
Bapenda (2020) Annual Report
Deli Serdang Regency Government (2020) Budget Report
Frequently Asked Questions (FAQs) about the Implementation of Income Management Information System (SIMPAT) Systems in Improving the Original Income of Study in the Deli Serdang District Review Agency ===========================================================

Q: What is the main objective of the Income Management Information System (SIMPAT) in Deli Serdang Regency?

A: The main objective of the SIMPAT system is to improve the management of regional taxes, including restaurant tax, in Deli Serdang Regency, with the aim of increasing the original income of the region.

Q: What are the challenges faced by the implementation of SIMPAT in Deli Serdang Regency?

A: The implementation of SIMPAT in Deli Serdang Regency is still not optimal, especially in the management of restaurant taxes. Communication between officers and restaurant owners has not been going well, resulting in a low registration rate of restaurant owners and a low reporting rate of sales turnover.

Q: What are the recommendations for improving the implementation of SIMPAT in Deli Serdang Regency?

A: The recommendations for improving the implementation of SIMPAT in Deli Serdang Regency include improving communication and socialization regarding tax obligations for restaurant owners, allocating adequate resources, and strengthening bureaucratic structures in Bapenda.

Q: How can the original income of Deli Serdang Regency be increased?

A: The original income of Deli Serdang Regency can be increased by improving the management of regional taxes, including restaurant tax, through the implementation of SIMPAT. This can be achieved by improving communication and socialization regarding tax obligations for restaurant owners, allocating adequate resources, and strengthening bureaucratic structures in Bapenda.

Q: What is the role of Bapenda in the implementation of SIMPAT in Deli Serdang Regency?

A: Bapenda plays a crucial role in the implementation of SIMPAT in Deli Serdang Regency. Bapenda is responsible for managing all revenues originating from local taxes, including restaurant tax, and ensuring that the implementation of SIMPAT is effective and efficient.

Q: How can the public confidence in the tax system be increased?

A: The public confidence in the tax system can be increased by improving the transparency and accountability of the tax system, through the implementation of SIMPAT. This can be achieved by providing clear and accurate information about tax obligations and by ensuring that the tax system is fair and equitable.

Q: What are the benefits of implementing SIMPAT in Deli Serdang Regency?

A: The benefits of implementing SIMPAT in Deli Serdang Regency include improving the management of regional taxes, increasing the original income of the region, and increasing public confidence in the tax system.

Q: How can the taxpayer compliance be encouraged?

A: The taxpayer compliance can be encouraged by improving the transparency and accountability of the tax system, through the implementation of SIMPAT. This can be achieved by providing clear and accurate information about tax obligations and by ensuring that the tax system is fair and equitable.

Q: What are the future research directions for the implementation of SIMPAT in Deli Serdang Regency?

A: The future research directions for the implementation of SIMPAT in Deli Serdang Regency include exploring the implementation of SIMPAT in other regions, using both qualitative and quantitative data analysis, and exploring the impact of SIMPAT on the original income of the region, using a larger sample size.