Analisis perbandingan kontribusi dan efektivitas pajak restoran terhadap pendapatan asli daerah pada pemerintah Kota Tomohon dan Kota Bitung

Belicia Novelia Tatori (Sam Ratulangi University)
Harijanto Sabijono (Sam Ratulangi University)
I Gede Suwetja (Sam Ratulangi University)

Riset Akuntansi dan Portofolio Investasi
Vol. 4 No. 2 (2026)

This study aims to analyze and compare the contribution and collection effectiveness of restaurant taxes toward Regional Original Revenue (PAD) in Tomohon City, whose economy is driven by tourism and culinary activities, and Bitung City, whose economy is driven by industry and port-related activities, over the 2023-2025 period. This is a quantitative study using a descriptive-comparative approach. Secondary data comprising restaurant tax targets, tax realizations, and total PAD realizations were obtained from the Regional Financial and Revenue Management Agency (BPKPD) of both cities and analyzed using contribution ratios and effectiveness indices, with results interpreted according to the Ministry of Home Affairs Decree No. 690.900.327 of 1996. The results show that restaurant tax contribution in Tomohon fluctuated within the low-to-moderate category (13.86%-22.90%), while Bitung's contribution remained consistently very low (6.33%-7.21%). In contrast, collection effectiveness in both cities was similarly strong, ranging from effective to highly effective in Tomohon (93.37%-106.01%) and from moderately to highly effective in Bitung (86.97%-118.89%). This effectiveness-contribution decoupling occurs because effectiveness merely reflects each local government's administrative performance in achieving its own self-set target, whereas contribution is constrained by the size and sectoral composition of each city's overall PAD base; Bitung's substantially larger PAD, driven by its port and industrial sectors, mathematically dilutes the proportional share of restaurant tax even though its nominal realization is comparable to Tomohon's. These findings imply that Tomohon should sustain its collection effectiveness while optimizing its tourism and culinary potential, whereas Bitung needs to extend its restaurant tax base and set targets that better reflect real potential in order to increase its contribution to PAD. This study contributes empirical evidence on how contrasting municipal economic structures shape the relationship between tax collection effectiveness and local revenue contribution, within the scope of two cities and a three-year observation period (2023-2025).