Terhitung sejak tahun 2018 sampai 2022, jumlah wajib pajak restoran di Kota Tarakan selalu bertambah setiap tahunnya. Ada dua rasio yang dapat digunakan untuk melakukan analisis terhadap tingkat pajak restoran pendapatan asli daerah, yaitu Rasio Efektivitas dan Rasio Kontribusi. Permasalahan penelitian adalah Bagaimana tingkat efektivitas pajak restoran terhadap pendapatan asli daerah kota tarakan tahun 2018-2022. Bagaimana tingkat kontribusi pajak restoran terhadap pendapatan asli daerah kota tarakan tahun 2018-2022. Tujuan dari penelitian ini untuk mengetahui Tingkat efektivitas pajak restoran terhadap pendapatan asli daerah kota Tarakan tahun 2018-2022 dan untuk mengetahui Tingkat kontribusi pajak restoran terhadap asli daerah kota Tarakan tahun 2018-2022. Penelitian ini menggunakan metode penelitian kuantitatif dengan pendekatan deskriptif. Berdasarkan hasil penelitian, pajak restoran memiliki tingkat efektivitas yang masuk kriteria sangat efektif terhadap PAD, hasil dari perhitungan rasio efektivitas pajak restoran terhadap pendapatan asli daerah Kota Tarakan. Selain itu, kontribusi pajak restoran memiliki tingkat kontribusi yang masuk kriteria sangat kurang berkontribusi terhadap PAD, hasil dari perhitungan rasio kontribusi pajak restoran terhadap pendapatan asli daerah Kota Tarakan. Mengingat efektivitas pajak restoran sangat efektif, Pemerintah Kota Tarakan diharapkan dapat terus mempertahankan dan meningkatkan lagi tingkat efektivitas dengan cara memberikan sosialisasi tentang pentingnya kewajiban membayar pajak restoran. Mengenai kontribusi penerimaan pajak restoran yang sangat kurang, pemerintah perlu memperhatikan tingkat kontribusi penerimaan pajak restoran melalui pengoptimalan layanan pajak dalam bentuk kemudahan pelaporan maupun pembayaran.


Kata kunci: Efektivitas, Kontribusi, Pajak Restoran, Pendapatan Asli Daerah

In 2018 to 2022, the number of restaurant taxpayers in Tarakan City always increases every year. There are two ratios that can be used to analyse the level of local revenue restaurant tax, namely the Effectiveness Ratio and Contribution Ratio. The research problem is how the level of effectiveness of restaurant tax on local revenue of Tarakan city in 2018-2022. How is the contribution rate of restaurant tax to local revenue of Tarakan city ini 2018-2022. The purpose of this study was to determine the level of effectiveness of restaurant tax on local revenue of Tarakan city in 2018-2022 and to determine the level of contribution of restaurant tax to local revenue of Tarakan city in 2018-2022. This research used quantitative research methods with a descriptive approach. The study result showed that restaurant tax had a level of effectiveness that was included in the criteria very effective against PAD, the results of the calculation of the effectiveness ratio of restaurant tax on local revenue of Tarakan City. In addition, the contribution of restaurant tax had a contribution level that is included in the criteria very less contribute to PAD, the results of the calculation of the ratio of restaurant tax contribution to local revenue of Tarakan City. Given the effectiveness of restaurant tax was very effective, the Tarakan City Government was expected to continue to maintain and improve the level of effectiveness by providing socialisation about the importance of the obligation to pay restaurant tax. Regarding the contribution of restaurant tax revenue which was very less, the government needs to pay attention to the level of contribution of restaurant tax revenue through optimizing tax services in the form of ease of reporting and payment. Keywords: Effectiveness, Contribution, Restaurant Tax, Local Revenue