Analysis of the Effectiveness of Restaurant Tax Contributions to Local Revenue in Surabaya
Keywords:
local revenue, restaurant tax, tax contributionsAbstract
Restaurant tax is a component of district taxes and is one of the contributors to local revenue. This research focuses on studying the effectiveness of restaurant tax on local original income. The objective of this study is to evaluate the effectiveness of restaurant tax collection in Surabaya City and the contribution of restaurant taxes to the local income of Surabaya. The methods used in this research involve a combination of qualitative and quantitative approaches, comparing the income from restaurant sector taxes to local original income and calculating the ratio of restaurant tax contributions to local original income. The benefit of this research is to determine and analyze the level of effectiveness of restaurant taxes on local original income. The results of the study show that the average ratio of restaurant tax revenue to local revenue over the last five-year period, from the 2017 fiscal year to the 2021 fiscal year, is 12%. This value indicates that the effectiveness of restaurant tax on local original income is not sufficient.
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