| dc.description.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 | en_US |
