Implementation of information technology policy in increasing restaurant and hotel tax management revenue at the regional revenue office of Kutai Barat Regency

The objective of this research is to examine how West Kutai Regency's information technology policies are being implemented in handling restaurant and hotel taxes, as well as the challenges encountered throughout this process. A qualitative research design was employed in this investigation. Both primary and secondary data were gathered. Informant interviews were used to gather primary data. A qualitative analytical method was used to examine the data. The study's findings show that both official and informal communication has been going smoothly. The transmission dimension is in compliance with the Standard Operating Procedure and has been executed effectively. The dimension of clarity is evident. The consistency dimension has been operating smoothly and continues to follow established protocols. There are sufficient resources, such as enough personnel, well-functioning information, effective use of authority, and suitable facilities. While incentives are not provided in the implementation of this policy, the implementer's attitude and disposition have been functioning successfully. The bureaucratic system has been functioning effectively. In order to manage restaurant and hotel taxes, the Kutai Barat Regency Regional Revenue Agency has a Standard Operating Procedure for putting information technology rules into practice. Likewise, established Standard Operating Procedures have been cited in its implementation. Effective implementation has been made of the fragmentation aspects. When it comes to putting information technology regulations for handling restaurant and hotel taxes into practice, the Kutai Barat Regency Regional Revenue Agency has both internal and external challenges.