ANALISIS KONTRIBUSI DAN EFEKTIVITAS PENERIMAAN PAJAK RESTORAN KOTA KENDARI

Abstrak

This research aims to determine the contribution of restaurant tax to local taxes in Kendari City and the effectiveness of restaurant tax in Kendari City. this research is quantitative research with a descriptive approach. The data used is secondary data in the form of target data and realization of local taxes and restaurant taxes during the 2017-2022 period. The method used in this research is to use the method of contribution ratio analysis and effectiveness ratio analysis. Based on the results of the study, it was found that restaurant tax revenue in 2017- 2022 contributed very little to the local tax of Kendari City with an average contribution of 7,0%, Meanwhile, the effectiveness of restaurant tax revenue in 2017-2022 is in the very effective category with an average effectiveness of 111.5%, which means that the Kendari City government has succeeded in maximizing local tax revenue every year.

Kata kunci

• Contribution
• Effectiveness
• Local tax
• Restaurant tax