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Scirj Volume VII, Issue XI, November 2019 Edition
ISSN: 2201-2796

ANALYSIS OF RESTAURANT TAX EFFECTIVENESS ON THE ORIGINAL REVENUE OF MANADO CITY

Farida Indria Sanly Wakidin

Abstract: The purpose of this research was to analyze the effectiveness of restaurant tax receipts on Manado City original income. The original income of the city of Manado is the income that is obtained by the region which is collected based on local regulations in accordance with the laws and regulations. One component of the contributors in the structure of local revenue is the local tax. Restaurant tax is a type of local tax that is levied as a source of regional income. The research method used in this research is descriptive qualitative method, namely by analyzing the restaurant tax effectiveness in 2014-2018. The analytical tool used is the Manado City regional tax revenue data. The results of this study indicate that the level of effectiveness of restaurant tax revenue in 2014-2018 is always successful, achieving the specified targets and having different criteria. In 2016 the highest level of effectiveness, while the lowest level of effectiveness was in 2014. With an average of the realization of restaurant tax of 116.92%, and entered the category of very effective. It is necessary to inform the public that the funds collected are used to help regional interests by increasing development in general, so that taxpayers become motivated to pay taxes, so that the effectiveness of restaurant tax on Manado City original income is increased.

Reference this Paper: ANALYSIS OF RESTAURANT TAX EFFECTIVENESS ON THE ORIGINAL REVENUE OF MANADO CITY by Farida Indria Sanly Wakidin published at: "Scientific Research Journal (Scirj), Volume VII, Issue XI, November 2019 Edition, Page 69-75 ".

Search Terms: Local Original Revenue, Effectiveness, Restaurant Tax

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