Peranan dan Kontribusi Pajak Restoran terhadap Peningkatan Pendapatan Asli Daerah Kota Medan (Studi Pada Badan Pendapatan Daerah Kota Medan)

Abstract

Taxes cannot be separated from government because taxes are one part of government functions. Regional taxes consist of several types of taxes, including restaurant tax. A restaurant tax is a tax that has a contribution to improving regional finances. Every year, regions set targets and realizations for the amount of tax received to be used for development and spending. Therefore, strategies and efforts are needed to optimize restaurant tax collection so that it can be realized. This research aims to determine the role and contribution of restaurant taxes to increasing Medan City Regional Original Income. To find out targets and realization, strategies and efforts of the Medan City government, obstacles to restaurant tax collection, and restaurant tax registration procedures. This research uses descriptive qualitative methods through interviews, observations, and documentation which are used to analyze data by describing the data that has been collected. Based on the research results, the role and contribution of restaurant tax are categorized as lacking in Medan City Regional Original Income. This is due to obstacles such as a lack of public awareness and the transition period from the pandemic. Therefore, strategies and efforts to increase restaurant taxes are needed, such as outreach, and imposing sanctions and fines. It is hoped that the restaurant tax contribution to the Regional Original Income of Medan City can increase significantly.