https://www.scopus.com/pages/publications/85216897453

This article, authored by Bambang Suprianto, Rita Myrna, Asep Sumaryana, and Dedi Sukarno from the Doctoral Program of Administrative Sciences, Faculty of Social and Political Sciences, Universitas Padjadjaran, Bandung, Indonesia, was published in 2025 in the International Journal of Public Administration.

Published in 2025 in the International Journal of Public Administration, this article investigates the emerging trend of managing restaurant taxes through a self-assessment system at Indonesia’s Regional Tax Management Agency. It highlights a comprehensive adaptive framework aimed at improving tax compliance—a common challenge in developing countries.

By shifting from full government oversight to a self-assessment model, the study shows how restaurant taxpayers independently report and pay taxes, promoting transparency and administrative efficiency. The framework encourages higher taxpayer awareness and greater efficiency in tax administration, crucial for boosting public revenue and governance. DOI: 10.1080/01900692.2024.2436565