Analisis Peranan Efektivitas dan Kontribusi Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Bandung Periode 2017-2021

Galang Nusantara Achmad, Brilian Noer A'la, Della Sagita Mala
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引用次数: 1

Abstract

Regional tax is one of the important instruments in supporting the receipt of Regional Original Income (PAD). Therefore, every local government is required to provide efforts to optimize the collection of local taxes to the taxpayer concerned. The restaurant tax is one type of local tax that has great potential in contributing to local tax revenues. This study aims to understand and analyze the level of effectiveness and the level of contribution of restaurant tax revenues to Bandung City Original Revenue for the 2017-2021 period. This research method uses quantitative descriptive analysis techniques, so that it can be seen the level of effectiveness and the level of contribution to restaurant tax revenues in the city of Bandung. While the data obtained in the study sourced from secondary data. Based on the results and discussion, it can be concluded that the effectiveness of Bandung City restaurant tax revenue has been very effective since the last five years. This is evidenced by all levels of effectiveness showing results above 100% during the 2017-2021 period. This achievement is inseparable from the strategic potential of the Bandung City area, as well as the strategic efforts of the local government in exploring the potential and improving tax payment administration services. Meanwhile, the contribution of restaurant tax revenue to Bandung City's PAD in the last five years tends to be less contributing to PAD revenue. This is indicated by the percentage value of the contribution rate of less than 15% in each of the 2017-2021 years.
分析餐厅税在2012 -2021年至2021年期间对万隆本地收入的影响
地税是保障地方原始收入的重要手段之一。因此,每个地方政府都需要努力为纳税人优化地方税的征收。餐馆税是一种对地方税收有巨大贡献潜力的地方税。本研究旨在了解和分析万隆市2017-2021年期间餐厅税收收入的有效性水平和贡献水平。本研究方法采用定量描述性分析技术,从而可以看到万隆市餐饮税收的有效性水平和贡献水平。而本研究获得的数据来源于二手数据。根据结果和讨论,可以得出结论,万隆市餐厅税收的有效性在过去的五年里是非常有效的。2017-2021年期间,各级效率均高于100%,证明了这一点。这一成就离不开万隆城区的战略潜力,也离不开当地政府在挖掘潜力、完善税收征管服务方面的战略性努力。与此同时,近5年餐饮税收对万隆市PAD收入的贡献趋于减少。这是由2017-2021年每年低于15%的缴费率百分比值表示的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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