The Strength of Restaurant Taxes in Garut Regency Through SWOT Analysis

Elsa Elpira (Universitas garut)
Lina Nurlaela (Universitas Garut)
Muslim Al Kautsar (Universitas Garut)

Business Innovation and Entrepreneurship Journal
Vol 5 No 1 (2023): Business Innovation and Entrepreneurship Journal (February)

This study aims to determine the effectiveness and contribution of restaurant taxes in Garut Regency. The method used in this study is a qualitative method with a descriptive approach. Data collection methods are field studies, documentation, interviews and questionnaires. The method of data analysis used by the author is data reduction, presentation of data consultation drawing/verification. The analytical tool used is SWOT analysis. The results of this research show the effectiveness of the 2018-2021 restaurant tax in the "very effective" category. The 2018-2019 restaurant tax contribution was in the "less" category, but in 2020 it lowered the category to "very less," and in 2021, it returns to the "less" criteria.