Kontribusi Pajak Restoran Terhadap Pendapatan Asli Daerah Di Kabupaten Mamuju

Abstract

The restaurant business is an alternative business in the food sector that has very good prospects and can be used to open a new business to utilise leisure time or channel hobbies that can increase family income. Restaurant tax turns out to make a big contribution to the local revenue (PAD) of Mamuju Regency, especially since the regional autonomy policy. This research was conducted at the Mamuju Regency Regional Revenue Office, The type of data used in this research is quantitative data, the purpose of this study is to determine the role of restaurant tax contribution to Mamuju Regency Regional Original Revenue, the results in this study are Restaurant tax contribution to Regional Original Revenue in Mamuju Regency during the period 2014 to 2018 ranged from 0.63% to 2.19% with an average contribution reaching 0.91%. The largest contribution of restaurant tax to local revenue occurred in 2018 with a contribution of 2.19% and the smallest contribution occurred in 2016 with a contribution of 0.01%