PELAKSANAAN PROGRAM TAX MONITOR DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH BERDASARKAN PERATURAN BUPATI NOMOR 48 TAHUN 2022 (Studi pada Badan Pendapatan Daerah di Kabupaten Situbondo)

The administration of regional government focuses on the ability of the Regional Government to explore its own financial resources. One of the sources of regional finance is Regional Original Income or PAD, which includes revenue from regional taxes. Situbondo Regency is making efforts to optimize regional tax revenues by issuing a Tax Monitor Program which is based on Situbondo Regency Regent Regulation Number 48 of 2022 concerning Electronic Payment and Reporting of Parking Tax, Hotel Tax, Restaurant Tax and Entertainment Tax. Formulation of the problem in this research is the implementation and inhibiting factors of implementing the tax monitor program. This research aims to determine the implementation of the Tax Monitor Program in order to increase regional tax revenues in Situbondo Regency, especially on four tax objects, namely parking tax, hotel tax, restaurant tax and entertainment tax. The method used is empirical legal. The data collection techniques used were interviews, observation and documentation. The results of this research with the implementation of this tax monitoring program, regional tax revenues, especially hotel taxes and restaurant taxes, have increased significantly. The inhibiting factors come from internal, such as legal grounds and resources, as well as external factors from the taxpayer. Suggestions in this research the Situbondo Regency Regional Revenue Agency needs to re-approach all relevant taxpayers, by carrying out more in-depth socialization.