Efektivitas dan Kontribusi Pajak Restoran terhadap Pajak Daerah dan Pendapatan Asli Daerah (PAD) Kota Medan (Studi pada Badan Pendapatan Daerah Kota Medan)

Abstract

Regional taxes is one of the regional original income that is very influential in improving regional development. Regional taxes consist of several sources, one of which is Restaurant Tax. Restaurant Tax is one of the Regional taxes that is widely collected by the Regional Government of Medan City and is one of the taxes that makes a significant contribution to the Regional Original Income of Medan City. The purpose of this study was to determine the level of effectiveness of restaurant tax in Medan City in 2019-2022, to explain the contribution of restaurant tax to regional taxes in Medan City in 2019-2022, to explain the contribution of restaurant tax to regional original income in Medan City in 2019- 2022, to describe what are the obstacles in increasing restaurant tax revenue in Medan City and efforts to overcome them. This research uses a quantitative descriptive method that aims to explain how the effectiveness and contribution of restaurant tax to regional taxes and regional original income (PAD) of Medan city with research data that describes what it is. The results of this study found that the effectiveness and contribution of restaurant taxes to regional taxes and PAD income still tend to fluctuate every year, namely 2019-2022, this is due to the covid 19 pandemic which results in restaurant taxes contributing less to regional taxes and PAD.