Efektivitas dan Kontribusi Penerimaan Pajak Daerah terhadap Pendapatan Asli Daerah pada Pemerintahan Kota Medan

Abstract

This study aims to analyze the effectiveness and contribution of local tax revenues to the Regional Original Revenue (PAD) of the Medan City Government during the period 2016–2019. The types of local taxes examined include Hotel Tax, Entertainment Tax, Restaurant Tax, Parking Tax, and Advertisement Tax. A descriptive quantitative approach was employed using secondary data obtained from the Local Revenue and Tax Realization Reports issued by the Medan City Revenue and Retribution Management Agency (BPPRD). Effectiveness was measured by comparing the actual tax revenues with the targeted revenues, while contribution was assessed based on the percentage share of each tax type to the total PAD. The findings revealed that, in general, Hotel Tax, Restaurant Tax, and Parking Tax showed high levels of effectiveness, whereas Advertisement Tax tended to be ineffective. In terms of contribution, Restaurant Tax provided the largest share to PAD, followed by Hotel Tax and Entertainment Tax. Advertisement Tax recorded the lowest contribution. Thus, although some taxes have significantly supported regional revenues, strategies to optimize tax collection—especially for those with low effectiveness and contribution—are still necessary. The results of this study are expected to provide input for future policymaking aimed at improving the PAD of Medan City.