Efektivitas Penerapan Pemungutan Pajak Restoran dalam Meningkatkan Pendapatan Asli Daerah Kota Medan Tahun 2020 – 2022

Abstract

This research aims to analyze the effectiveness of restaurant tax collection in increasing the regional original income of Medan City during the period of 2020-2022. The collected data reveals key challenges in restaurant tax collection, including a high number of taxpayers not meeting their tax obligations and instances of income fraud. Over the first two years, the effectiveness of restaurant tax revenue remained stable at a rate of 0.77, indicating that tax realization only reached approximately 77% of the set targets. The objective of this research is to determine the implementation the regional original income of Medan City during the period of 2020-2022. The method used is a descriptive qualitative method. used to analyze data by describing or describing data that has been collected as it is. This study provides valuable insights into how the effectiveness of restaurant tax collection can impact the regional original income of Medan City. The results can serve as a basis for designing further strategies to improve tax revenue, support development, and enhance public services in the city.