Analysis of the Effectiveness and Contribution of Restaurant Tax Revenue to Local Original Income (PAD) of Lamandau Regency
DOI:
https://doi.org/10.70074/jaspdt.v1i2.12Keywords:
Efectiveness, Contribution, Restaurant Tax, Local Original IncomeAbstract
This research aims find out the effectiveness and contribution of restaurant
tax revenue to Local Original income (PAD) in Lamandau Ragency in 2018-
2022. This research is a type of quantitative descriptive research with data
collection techniques used in the form of documentation and interviews
which are then analyzed using effectiviness ratio analysis and contribution
analysis. The research results show that the level of restauran tex
effectiveness experienced fluctuations in 2018-2022 and was included in the
criteria of being very effective with an avarage of 191,66%. The contribution
of restauran tax revenue to original regional income in 2018-2022 is always
increasing but is still within the criteria of being very low. Therefore, the
role of the government and related parties is needed in exploring the quite
large potential for restaurant taxes in the Lamandau Ragency area.
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