Analisis Efektivitas Penghapusan Sanksi Administrasi Pajak Restoran Terhadap Kepatuhan Wajib Pajak Restoran Pada Masa Pandemi Covid-19 Di Kota Administrasi Jakarta Pusat Tahun 2021

Regional tax is a that collected and managed by the regional removal government. And it used for funding all governmental functions managing kinds of income property, one which Restaurant Tax. This study was conducted to find out Effectiveness Tax Administration Penalty Removal regulated in Governor Regulation Number 60 2021 Income Board Jakarta City increase compliance restaurant taxpayers Covid-19 Pandemic Era. qualitative descriptive research method. Data collecting this done from an interview, observation, documentation. The result indicated effectiveness administration penalty increasing covid-19 pandemic era considered effective enough if seen target realization receivables, however, not maximized implementation. lack maximization taxpayers, due some obstacles happened such as knowledge people about governor regulation taxpayer awareness.