EFEKTIVITAS DAN KONTRIBUSI PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA BANJARMASIN TAHUN 2018-2022

Abstract

Regional Tax is a source of regional income which is considered important in the context of providing funds for government management and regional development to increase equitable distribution of community welfare. In this way, regions can exercise their autonomy, namely being able to control and manage their own households. With regional autonomy implemented in each Province and Regency/City, regional governments are given full authority to implement a regional government system aimed at achieving and strengthening economic growth and regional development in a real, balanced, dynamic and responsible manner. This research aims to find out how much the restaurant tax contributes and is effective in the local revenue of the city of Banjarmasin. This research is a quantitative descriptive research that uses secondary data, because the data taken uses data from the database system at the BPKPAD Office in Banjarmasin Cit