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Analisis Penerimaan Pajak Restoran Dan Kontribusinya Dalam Meningkatkan Pajak Daerah Di Kabupaten Barito Utara Kalimantan Tengah Tahun 2021-2024

Year: 2025

Type: article

Abstract: The purpose of this study is to evaluate the effectiveness and contribution of restaurant taxes to Local Own-Source Revenue (PAD) in North Barito Regency, Central Kalimantan, for the period 2021–2024. Data were collected through interviews and documentation using a quantitative descriptive approach, and contribution and effectiveness formulas were used for analysis. The results of the investigation indicate that restaurant tax collection is quite successful, contributing between 5.26% and 12.20% to PAD and having an average effectiveness rate of above 120%. This study contributes theoretically to strengthening the role of local taxes in fiscal decentralization and serves as a reference for policy on tax management in the service sector.

Source: JRUP JURNAL REFERENSI DAN ULASAN PERPAJAKAN

DOI: 10.20527/jrup.v6i1.105

Authors: Destavania Liyudza Harimah, Achmad Suhaili, Sarwani

Institution: Lambung Mangkurat University

Language: English

Topic: Economic Growth and Fiscal Policies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDGs: Decent work and economic growth, Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4415075634

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