The Analysis of Potential Restaurant Tax Revenue in Banyuwangi Regency (original) (raw)
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This research aims to determine and analyze the efficiency and effectiveness of hotel, restaurant, and hotel and restaurant tax revenues together in North Toraja Regency, as well as to determine the magnitude of the potential for hotel and restaurant taxes on Regional Original Income (PAD) in North Toraja Regency. This research uses a quantitative descriptive approach with a statistical descriptive approach. The results of this research are: 1) The effectiveness of hotel and restaurant taxes has an effect on local revenue (PAD) of North Toraja Regency, 2) Hotel tax efficiency does not have a significant effect on local revenue (PAD) of North Toraja Regency, 3) Tax contributions hotels and restaurants have a significant effect on local revenue (PAD) of North Toraja Regency, and 4) The potential for hotel and restaurant taxes in North Toraja Regency in 2013-2018 continues to increase, only in 2020 it decreases due to tourist visits due to the pandemic.
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