This research was located at Regional Finance and Assets Institution in Sleman Regency. This research aims to determine the supervision of Regional Finance and Assets Institution in Sleman Regency as the tax authorities on the
participation restaurant taxpayer, the formulation of problem are factors that influence the participation of restaurant taxpayer in Sleman Regency and the role
of supervision of the Regional Finance and Assets Institution in Sleman Regency. The method of analysis that used in this research is a qualitative method by analyzing the primary and secondary data and also considering the tendency, the suitability, disharmony, or the inconsistency, then conclude it with inductive reasoning/thinking methods. The population in this research is the restaurant taxpayer in Sleman Regency with the sampling technique using multistage sampling method. Then, the primary data accumulation technique in this research are interviews and observations, while secondary data is obtained by studying
literature which are studying primary legal materials and secondary legal materials. From this analysis, it can be concluded that the impact of supervision of Regional Finance and Assets Institution in Sleman Regency towards the
participation of restaurant taxpayer still facing some problems. Therefore, the authors provide suggestions related to these troubles to Regional Finance and Assets Institution in Sleman Regency as the tax authorities, restaurant axpayers, the central government, and the upcoming research on related topics.