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Scirj, Volume XIII [2025]
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Scirj Volume XIII, Issue III, March 2025 Edition
ISSN: 2201-2796

ANALYSIS OF THE EFFECTIVENESS AND CONTRIBUTION OF RESTAURANT TAX AND HOTEL TAX TO THE REGIONAL ORIGINAL INCOME OF MANADO CITY IN 2021-2023

Shane Pangemanan, Jolly L.R. Turangan, Roslina H.S.D. Limpeleh, Anneke M. Kaunang, Ruhiyat, Jeane Ch. Lasut, Nikki C. Baraguna

Abstract: The purpose of this research is to analyze the calculation and contribution of restaurant tax and hotel tax to the original regional income of Manado City in 2021-2023. The research method used is a qualitative method. The data sources of this research are primary data and secondary data, Data collection techniques through observation, interviews, documentation, literature studies, and the internet, data analysis used in this study is a qualitative descriptive analysis method, namely analyzing, describing, and summarizing the data obtained, namely target data and realization of local revenue, regional taxes (restaurant tax and hotel tax), in this study the researcher used calculation analysis and contribution analysis to obtain relevant and accurate results. The results of the study show that the analysis of the effectiveness of restaurant tax from 2021-2023 averaged 105.9% with very effective criteria while hotel tax from 2021-2023 averaged 68% with less effective criteria. Analysis of restaurant tax contributions from 2021-2023 averaged 28.97% with moderate criteria and also analysis of hotel tax contributions from 2021-2023 averaged 9.3% with very poor criteria.

Reference this Paper: ANALYSIS OF THE EFFECTIVENESS AND CONTRIBUTION OF RESTAURANT TAX AND HOTEL TAX TO THE REGIONAL ORIGINAL INCOME OF MANADO CITY IN 2021-2023 by Shane Pangemanan, Jolly L.R. Turangan, Roslina H.S.D. Limpeleh, Anneke M. Kaunang, Ruhiyat, Jeane Ch. Lasut, Nikki C. Baraguna published at: "Scientific Research Journal (Scirj), Volume XIII, Issue III, March 2025 Edition, Page 16-24 ".

Search Terms: Effectiveness, Restaurant and Hotel Tax, Local Original Income

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