| dc.description.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. | en_US |
