Kontribusi Penerimaan Pajak Restoran sebagai Sumber Pendapatan Asli Daerah (PAD) di Kota Medan pada Kantor Badan Pendapatan Daerah (BAPENDA) Kota Medan

Abstract

Restaurant tax is one of the regional taxes that contributes to increasing regional taxes or local original income. Restaurant tax is collected directly by restaurants from their customers. The restaurant business in Medan City from 2020 to 2022 experienced a drastic decline caused by the COVID-19 pandemic, which of course affected the Regional Original Income of Medan City. Considering the importance of restaurant taxes to increase Original Regional Income in Medan City. So this research was conducted to determine "The Contribution of Restaurant Tax Revenue as a Source of Regional Original Income (PAD) in the City of Medan at Regional Income Board (BAPENDA) of Medan City." This research aims to find out how much contribution and how effective the level of restaurant tax revenue is to the Regional Original Income (PAD) at the Medan City Regional Income Board (BAPENDA). And to find out the level of effectiveness of restaurant tax revenue from BAPENDA. This research uses quantitative descriptive research methods. The descriptive method is a research method that aims to create a picture of a situation or event, while quantitative analysis is an analysis method by carrying out calculations on data that is proof of the problem so that the quantitative descriptive method is a research method that uses steps that describe or explain the data through numbers. number. The results of this research are that the average contribution of restaurant taxes to PAD is 13.09% (Thirteen point zero nine percent). The effectiveness of restaurant taxes in Medan City in 2020 – 2022 falls into the criteria of being less effective. The average ratio obtained from 2020 – 2022 is only 79.65% (seventy nine point sixty five percent).