ANALISIS KONTRIBUSI PAJAK RESTORAN PADA PENDAPATAN ASLI  DAERAH (PAD) KABUPATEN BOJONEGORO TAHUN 2017-2018

Nurul Mazidah; Ika Pratiwi; Lailil Muf'idaf

doi:10.58431/jumpa.v12i2.118

Nurul Mazidah STIE Cendekia Bojonegoro
Ika Pratiwi STIE Cendekia Bojonegoro
Lailil Muf'idaf STIE Cendekia Bojonegoro

DOI: https://doi.org/10.58431/jumpa.v12i2.118

Keywords: Contributions, Local Taxes, Restaurant Taxes, Local Revenue, Effectiveness.

Abstract

Restaurant Tax is one of the taxes that contributes to increasing Local
Revenue, and also as regional income that can be freely used to administer local
government and development. The purpose of this study was to determine the magnitude
of the contribution of Restaurant Taxes to the Bojonegoro Regency's Original Revenue
in 2017-2018 and the effectiveness of the realization of Restaurant Tax revenue towards
the Regional Budget Revenue in Bojonegoro Regency in 2017-2018. In this study using
descriptive analysis method. The results of the research conducted revealed that the
effectiveness of restaurant tax collection in 2017-2018 was very effective, with an
average level of effectiveness of 1.29%. The percentage contribution in 2017 was 1.32%
and in 2018 it was 1.60% with an average contribution of 1.46%. The contribution of
restaurant tax can be categorized as good so it must be maintained and it will be even
better if it is further improved so that the contribution of restaurant tax to the PAD is
greater.