Strategi Badan Pendapatan Daerah (Bapenda) dalam Meningkatkan Efektivitas Pemungutan Pajak Restoran Kota Medan Tahun 2018-2022

Abstract

Taxes play a very important role in national life, especially in the implementation of national development because taxes are one of the largest state revenues, contributing around 70% of all other state revenues. Restaurant tax is a tax that influences Medan City's Regional Original Income (PAD), especially those originating from regional taxes due to the increase in the number of restaurants starting from restaurants, fast food restaurants, bars, cafes, etc. Based on the above background, the researcher is interested in conducting Final Assignment research entitled "Strategy of the Regional Original Revenue Agency (BAPENDA) in Increasing the Effectiveness of Medan City Restaurant Tax Collection in 2018- 2022." This research aims to find out how much restaurant tax contributes to the Regional Original Income (PAD) at Regional Original Revenue Agency (BAPENDA) of Medan City, find out what obstacles and strategic steps are faced by Regional Original Revenue Agency (BAPENDA) of Medan City, strategy and what is the level of effectiveness of the restaurant tax in at the Regional Original Income of Medan City. This research uses a quantitative descriptive method, where the research is only limited to the percentage obtained from quantitative data related to restaurant tax revenues in Medan City. The results of the research can determine how much the restaurant tax contribution is, restaurant tax revenue towards local original income can be said to be less than good in the restaurant tax sector because the amount obtained does not reach the predetermined target. This is due to the COVID-19 pandemic which caused the economy to decline causing many restaurants to close temporarily.