ANALISIS KONTRIBUSI PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA MALANG

Adinda  Putri Nur Aini; Dinda  Dwi Nur Saputri; Muhammad  Fadhil

doi:10.32764/istismar.v3i1.3264

Authors

Adinda Putri Nur Aini Universitas Islam Negeri Malang
Dinda Dwi Nur Saputri Universitas Islam Negeri Maulana Malik Ibrahim Malang
Muhammad Fadhil Universitas Islam Negeri Maulana Malik Ibrahim Malang

DOI:

https://doi.org/10.32764/istismar.v3i1.3264

Keywords:

Kata kunci: Pendapatan Asli Daerah, Pajak Restoran, Konstribusi Daerah, Keywords: Regional Own Revenue, Restaurant Tax, RegionalÂ Contribution.

Abstract

Abstract: The purpose of this study was to determine and examine the contribution of restaurant taxes to Malang City's Local Revenue (PAD). Regional taxes are an important source of local revenue (PAD) to finance the implementation of local government. Restaurant Tax is a Regional Tax which is included in one of the Malang City PAD revenue sources. Indonesia is a country that has adhered to the ideals of a state that upholds the law since its establishment. This gives an understanding to the community that all the actions and deeds of the authorities must be based on a strong legal foundation, but must not only stem from the desires or power of the holders of power. One of the main sources of the Regional Revenue and Expenditure Budget which has an important role in development is regional taxes, which are one of the sources of PAD.

Keywords: Regional Own Revenue, Restaurant Tax, Regional Contribution