EFEKTIVITAS DAN KONTRIBUSI PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA BANJARMASIN TAHUN 2019-2022

Abstract

The following research was carried out to find the scale of effectiveness and contribution of restaurant taxes to the local revenue of the city of Banjarmasin. The data used is quantitative data which was obtained from the Banjarmasin City Regional Revenue and Asset Financial Management Agency. The secondary data is a recapitulation of regional levies as well as the realization of regional levies in the City of Banjarmasin from 2019-2022. The effectiveness of Restaurant Tax collection in the City of Banjarmasin in 2019-2022 is in the very effective category, where the realization in the year in question always exceeds the target set late. From the results of the analysis of the effectiveness of Restaurant Tax collection in the City of Banjarmasin in 2019-2022, it is confirmed that the effectiveness with maximum revenue is in 2021, namely the effectiveness scale is 113.78% and the lowest level of effectiveness occurs in 2022, only reaching 72.04%. The level of Restaurant Tax contribution to Banjarmasin City Regional Tax in 2019-2022 is still relatively low, which is below 50% every year.