Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Destavania Liyudza Harimah
Unknown Affiliation
Economics, Econometrics & Finance Education Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ANALISIS PENERIMAAN PAJAK RESTORAN DAN KONTRIBUSINYA DALAM MENINGKATKAN PAJAK DAERAH DI KABUPATEN BARITO UTARA KALIMANTAN TENGAH TAHUN 2021-2024 Destavania Liyudza Harimah; Achmad Suhaili; Sarwani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 6 No. 1 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v6i1.105

Abstract

The purpose of this study is to evaluate the effectiveness and contribution of restaurant taxes to Local Own-Source Revenue (PAD) in North Barito Regency, Central Kalimantan, for the period 2021–2024. Data were collected through interviews and documentation using a quantitative descriptive approach, and contribution and effectiveness formulas were used for analysis. The results of the investigation indicate that restaurant tax collection is quite successful, contributing between 5.26% and 12.20% to PAD and having an average effectiveness rate of above 120%. This study contributes theoretically to strengthening the role of local taxes in fiscal decentralization and serves as a reference for policy on tax management in the service sector.
Co-Authors Achmad Suhaili Sarwani