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All Journal Hasanuddin Economics and Business Review Jurnal Ilmiah Akuntansi Manajemen Journal of International Conference Proceedings
Hanafi, Kartini
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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Journal : Hasanuddin Economics and Business Review

 1 
Improving the Regional Revenue: Analyzing the Potential of Tax Collection Idris, Muhammad Istiyansyah Ulman; Aslam, Annisa Paramaswary; Hanafi, Kartini
Hasanuddin Economics and Business Review VOLUME 7 NUMBER 2, 2023
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v7i2.5178

Abstract

Goal of this study is to analyze the potential of restaurant tax and to determine the obstacles and efforts made by the regional government in exploring the potential of restaurant tax in Makassar. This study uses several variables to calculate the potential, effectiveness, and contribution of restaurant taxes. These are, the number of restaurants, average visitors, average food prices, number of days in a year, total regional revenue and restaurant tax rates. The research method used is descriptive qualitative and the results show the potential for restaurant tax is large, not comparable to the realization of tax revenue. This comparative measure is reflected in the effectiveness of restaurant taxes, which value no more than 100% annually. This study proof that the potential for restaurant tax in the city of Makassar has not been optimally used due to socialization and government regulations that have not been implemented properly. 
Improving the Regional Revenue: Analyzing the Potential of Tax Collection Idris, Muhammad Istiyansyah Ulman; Aslam, Annisa Paramaswary; Hanafi, Kartini
Hasanuddin Economics and Business Review VOLUME 7 NUMBER 2, 2023
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v7i2.5178

Abstract

Goal of this study is to analyze the potential of restaurant tax and to determine the obstacles and efforts made by the regional government in exploring the potential of restaurant tax in Makassar. This study uses several variables to calculate the potential, effectiveness, and contribution of restaurant taxes. These are, the number of restaurants, average visitors, average food prices, number of days in a year, total regional revenue and restaurant tax rates. The research method used is descriptive qualitative and the results show the potential for restaurant tax is large, not comparable to the realization of tax revenue. This comparative measure is reflected in the effectiveness of restaurant taxes, which value no more than 100% annually. This study proof that the potential for restaurant tax in the city of Makassar has not been optimally used due to socialization and government regulations that have not been implemented properly. 
Co-Authors Arif, Muhammad Faisal Aslam, Annisa Paramaswary Dyastiarini, Astri Idris, Muhammad Istiyansyah Ulman Muchlis, Mustakim Ratna Ayu Damayanti Syarifuddin, Safria Wa Ode Rayyani