Analisis Penerimaan Pajak Restoran dalam Meningkatkan Pajak Daerah Kota Medan

Abstract

Local taxes are one source of Regional Original Income (PAD), local taxes are taxes whose collection authority is handed over to local governments whose revenues will be used for public welfare and to finance regional development. Restaurant Tax is one of the regional taxes that has a major contribution in increasing the Regional Original Income (PAD) of the city of Medan. This study aims to find out how big the contribution of the realization of Restaurant Tax revenue for the last 4 years, period 2018-2021 in increasing Regional Original Income (PAD), and also to find out what are the obstacles and efforts in collecting Restaurant Tax in Medan City. In this study, the author uses a descriptive method by describing the state of the subject or object of research which can be in the form of people, institutions, communities, and others based on the facts that appear or what they are and using data in the form of official documents from the relevant agencies. Through this study, it was concluded that the Restaurant Tax was quite contributing and influential in increasing local taxes and also Regional Original Income (PAD) of Medan City, although there were several obstacles in the implementation of restaurant tax collection, BPPRD always tried and made strategies to increase Regional Income