ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK RESTORAN DAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH KOTA LUBUKLINGGAU

Authors

  • Yayuk Marliza Program Studi Bisnis Digital Fakultas Ekonomi dan Bisnis Universitas Musi Rawas
  • Kusnadi Yudha Wiguna Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Musi Rawas
  • Eli Pusvitaloka Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Musi Rawas

Keywords:

Effectiveness, Contribution, Restaurant Tax, Advertising Tax, Original Regional Income

Abstract

This study aims to determine the effectiveness and contribution of restaurant taxes and advertising taxes to the original regional income (PAD) of Lubuklinggau City. This research was conducted at the Lubuklinggau City Regional Tax and Retribution Management Agency. This study is a qualitative descriptive study. The data used were primary data in the form of interviews and secondary data in the form of Budget Realization Reports. The results show that the level of effectiveness of restaurant taxes from 2018 to 2020 was categorized as effective with an average ratio of 94.78%. The average level of effectiveness of advertising taxes from 2018 to 2020 was categorized as very effective with an average ratio of 145.42%. The contribution of restaurant and advertising taxes in Lubuklinggau City was categorized as poor with an average ratio below 10%.
Keywords: Effectiveness, Contribution, Restaurant Tax, Advertising Tax, Original Regional Income

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Published

2025-08-31

How to Cite

Yayuk Marliza, Kusnadi Yudha Wiguna, & Pusvitaloka, E. (2025). ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK RESTORAN DAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH KOTA LUBUKLINGGAU. Smart Accounting Journal, 13(2), 39–47. Retrieved from http://ejurnal.unmura.org/index.php/smartaccounting/article/view/419

Issue

Vol. 13 No. 2 (2025): Smart Accounting Journal

Section

Articles

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