The purpose of the research is basically to find out more: (1) How Effective and Contribution of Restaurant Tax Revenue is to Regional Taxes for 2016-2019. (2) What is the level of realization targeted by the Banjarmasin City Regional Finance Agency during the receipt of Restaurant Tax for 2016-2019 Regional Taxes. (3) Obstacles faced by the Banjarmasin City Regional Finance Agency
                        
                        
                        
                        
                            
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