Analisis Peranan Efektivitas dan Kontribusi Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Bandung Periode 2017-2021
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.
References
Bapenda. (2022). Target dan Realisasi Pajak Berdasarkan Mata Pajak di Kota Bandung. http://data.bandung.go.id/beta/index.php/portal/detail_dataset/target-dan-realisasi-pajak-berdasarkan-mata-pajak-di-kota-bandung.
BPKP. (2022). Transparansi Keuangan. https://www.bandung.go.id/etalase/9/transparansi-keuangan.
Depdagri. 1996. Kepmendagri No. 690.900.327 Tentang Pedoman Penilaian dan Kinerja Keuangan
Dewi, N. L., & Ratnadi, N. M. (2021). Analisis Potensi, Efektivitas dan Kontribusi Pajak Restoran Kecamatan Kuta Utara pada Pendapatan Asli Daerah Kabupaten Badung. E-Jurnal Akuntansi, 275-287.
Dinas Pelayanan Pajak Kota Bandung. (2014). Laporan Kinerja Instansi Pemerintah (LKIP) 2014. Kota Bandung: Dinas Pelayanan Pajak Kota Bandung
Dwita, B. O. (2017). Pengaruh Sektor Pertanian dan Sektor Industri Pengolahan Terhadap Pendapatan Asli Daerah Kabupaten Pringsewu Periode 2009-2016 dalam Perspektif Ekonomi Islam. Lampung: Fakultas Ekonomi dan Bisnis Islam Universitas Raden Intan Lampung.
Huda, M. N., & Wicaksono, G. (2022). Analisis Peranan Efektivitas dan Kontribusi Pajak Restoran Terhadap Pendapatan Asli Daerah Kabupaten Badung. JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi, 13 (1), 98-110.
Khairunnisa. (2011). Pajak Hotel Dan Pajak Restoran Sebagai Sumber Pendapatan Asli Daerah (PAD) (Studi Kasus: Kota Bandung). Jurnal Perencanaan Wilayah dan Kota, 22 (3), 227-244.
Makalew, M. D., Nangoi, G. B., & Lambey, R. (2018). Analisis Potensi Dan Efektivitas Penerimaan Pajak Restoran Di Kota Tomohon. Jurnal Riset Akuntansi Going Concern, 13 (2), 57-67.
Mewo, A., Tinangon, J. J., & Elim, I. (2021). Analisis Efektivitas Dan Kontribusi Pajak Restoran Dan Pajak Hiburan Terhadap Pajak Daerah di Kota Manado. Jurnal EMBA, 9 (2), 816-824.
Norregaard, J. (2013). Taxing Immovable Property Revenue Potential and Implementation Challenges. IMF Working Papers, 13 (129).
Nurmala, & Kosasih. (2021). Efektivitas Dan Kontribusi Penerimaan Pajak Hotel Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Karawang. Journal for Management Student, 1 (1), 16-25.
Poulson, B. W., & Kaplan, J. G. (2008). State Income Taxes And Economic Growth. Cato Journal, 28 (1), 53-70.
Tijip, I. (2011). Paradigm Change of Local Tax. Journal of Administraitive Science & Organization, 18 (1), 33-42.
Wong, J. D. (2004). The Fiscal Impact Of Economic Growth And Development On Local Government Revenue Capacity. Journal of Public Budgeting, Accounting & Financial Management, 16 (3), 413-423.
Suebah, & Gunawan, I. (2022). Pengaruh Pendapatan Asli Daerah (PAD) Terhadap Pertumbuhan Ekonomi di Kota Serang. Manajemen Dan Retail, 54–77.
Abstract View: 79 
PDF Download: 65
Copyright (c) 2022 Galang Nusantara Achmad, Brilian Noer A'la, Della Sagita Mala
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Jurnal Pendidikan Akuntansi (JPAK) is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
