ANALISIS KONTRIBUSI DAN EFEKTIVITAS PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA JAMBI

Indriani, Selvi (2025) ANALISIS KONTRIBUSI DAN EFEKTIVITAS PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA JAMBI. S1 thesis, Universitas Jambi.

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Abstract

Jambi City as the capital of Jambi Province faces challenges in implementing regional autonomy, especially related to the provision of urban infrastructure and government services that require a large development budget. One effort to meet these budget needs is to optimize regional storage sources through local taxes, where restaurant tax is one of the largest contributors to Jambi City's Original Regional Income (PAD). However, the problem of taxpayer compliance not paying is an obstacle to restaurant tax revenue. This study aims to determine and analyze the development of restaurant taxes, their contribution to PAD, and their level of effectiveness in Jambi City between 2017-2024. This study applies quantitative methods and uses secondary data in the form of time series data. The findings of the study show that the average development of restaurant taxes is 18.5 percent, the development of Original Regional Income is 2.1 percent, the contribution of restaurant taxes to Original Regional Income averages 12.2 percent with the criteria of Less, and the level of effectiveness of restaurant taxes is on average 109.2 percent with the criteria Very Effective. This shows that even though the restaurant tax contribution is still low, the revenue has been realized effectively according to the set target. Keywords: Jambi City, regional autonomy, Local Own-Source Revenue (PAD), restaurant tax, taxpayer compliance, contribution, effectiveness, growth.

Type:	Thesis (S1)
Uncontrolled Keywords:	Two stay two stray, jigsaw, Argumentasi, dan Hidrolisis Garam
Subjects:	L Education > L Education (General)
Divisions:	Fakultas Ekonomi dan Bisnis > Keuangan Daerah
Depositing User:	Indriani
Date Deposited:	08 Jul 2025 04:47
Last Modified:	04 Aug 2025 03:27
URI:	https://repository.unja.ac.id/id/eprint/81300

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