Abstract

Restaurant Tax is one of the types of Regional Taxes. Regional Tax is a compulsory levy paid by a resident in a region to the local government of that place which will be used for the benefit of local government and public interest. The objective of this research is to know the contribution of Restaurant Tax to local tax revenue. This research uses descriptive qualitative method. The result of research shows that the contribution given by the improvement from 2014 is 5.13%, and the next year 2015 is 8.74%, then 2016 is 11.66%, until 2017 is get 12.58%. The effectiveness level of restaurant tax has fluctuated from 2014 to 2017.Keywords: Contribution, Restaurant Tax, local Tax, Effectiveness

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call

Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.