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All Journal AGRISE Habitat PROFIT : Jurnal Administrasi Bisnis E-Dimas: Jurnal Pengabdian kepada Masyarakat MEDIA BINA ILMIAH Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Jurnal Inovasi Penelitian Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Keuangan
Edlyn Khurotul Aini
Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : MEDIA BINA ILMIAH

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DISRUPTIVE TREND AND TAX POTENTIAL : THE CASE OF FOOD TRUCKS Priandhita Sukowidyanti Asmoro; Ferina Nurlaily; Edlyn Khurotul Aini
MEDIA BINA ILMIAH Vol 14, No 3: Oktober 2019
Publisher : BINA PATRIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.132 KB) | DOI: 10.33758/mbi.v14i3.322

Abstract

At present, we are facing a new era, namely, era disruption. In the business world, there are still many people who misinterpret disruption as extensive use of information technology in business processes or what is known as a digital business. Disruption is an innovation. Disruption is destructive and creative. For some businesses, the emergence of a disruptive trend is considered an opportunity rather than an obstacle. In the culinary business, the disruptive trend has been responded to by the growth of the food truck business in recent years. Although food trucks are considered as a new business model that offers many benefits, the existence of a food truck business turns out to also cause problems for tax revenues. Until now, food trucks are still an informal business sector in almost all regions in Indonesia because they have not been legalized, including in Sidoarjo Regency. Therefore, a food truck is also a group of Hard to Tax, is a group of taxpayers, whether individuals or entities involved in a cash transaction and not registered as a taxpayer. From the regulator's side, the food truck business is considered as a party born without following the applicable legal rules. They create innovations that violate the law, even, do not pay taxes that cause a loss of potential tax revenue, including local taxes. However, this is contrary to the disruption theory, which states that disruption in the business world is positive, and the government should respond by creating disruptive regulation. The government must be able to create tax policies that can maximize the potential for tax revenues without having to hamper business growth and innovation. This study attempts to analyze the potential expansion of the restaurant tax object on the food truck business using qualitative methods. Data collection is done by interviewing local tax policymakers and food truck business people. The results of this study indicate that the food truck business can be used as the object of restaurant tax because it fulfills the Laffer Theory concept and the criteria of Sidoarjo Regency Regional Regulation Number 8/2010 about Restaurant Taxes.
Co-Authors Anindya Prasasti Anisa Aprilia Anisa Aprilia David Chen Long Shen Dian Islami Prasetyaningrum Ferina Nurlaily Fitrotul Laili Kartika Putri Kumalasari Mochammad Al Musadieq Priandhita Sukowidyanti Asmoro Putri Budi Setyowati S Sujarwo Saparila Worokinasih Siti Ragil Handayani Yusri Fajar Yusri Fajar