EFEKTIVITAS DAN KONTRIBUSI PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KOTA MOJOKERTO TAHUN 2016-2020

Abstract

  Restaurant tax is a tax on services provided by restaurants. Restaurant is a facility that provides food or drink for a fee, which includes restaurants, cafeterias, canteens,  stalls,  bars,  and  the  like,  including  catering  or  catering  services. Restaurant tax is one of the local taxes that are included in the city or district area. Mojokerto city restaurant tax has the potential to be developed in accordance with the  growth  of Mojokerto  city  development,  due  to  the  nature  of Mojokerto  city residents who tend to be consumptive towards their food needs, so restaurant tax
revenues  greatly  affect  the  regional  income  of Mojokerto  city. The  purposes  of this study are (1) to explain how much the effectiveness of the restaurant tax role on  Mojokerto  City's  Regional  Original  Income  (PAD)  in  2016-2020,  (2)  to explain  how  big  the  contribution  of  the  restaurant  tax  role  to Mojokerto  City's Regional Original  Income  (PAD)  in  2016-2020.  2016-2020,  (3) To  explain  the restaurant tax collection system in Mojokerto City for 2016-2020.
  This  study uses a quantitative descriptive method using a  secondary data source  for  the Mojokerto City Restaurant Tax  from  2016-2020. Data  collection techniques  through  observation,  documentation,  interviews,  and  online  data searches. While  the data analysis  technique used  is ratio analysis or comparison. Based  on  the  results  of  the study,  it  can  be  concluded  that  (1) Mojokerto  city restaurant  tax  revenue  as  a  whole  in  2016-2020  is  very  effective  with  the percentage in 2016 112.26%, in 2017 112.38%, in 2018 125.85%, in 2019 120.96 %, in 2020 115.11%, (2) Contribution of Restaurant Tax from 2016-2020 is very good with percentage in 2016 2.60%, in 2017 3.15%, in 2018 3.86%, in 2019 4.89 %,  in 2020 3.02%,  (3) The technique of collecting restaurant  taxes  in Mojokerto City is carried out using a self-assessment system.

Keywords: Effectiveness, Contribution, Restaurant Tax, Local Revenue