Year: 2024 | Month: February | Volume: 11 | Issue: 2 | Pages: 349-354
DOI: https://doi.org/10.52403/ijrr.20240238
Analysis of Restaurant Tax Potential in Original Regional Income (PAD) in Bandar Lampung City
Intan Binarti1, Vonny Tiara Narundana2
1,2Faculty of Economics and Business, University of Bandar Lampung. Jl.za Natural Fence No.26 Labuhan Queen, Kedaton, 35142, Bandar Lampung
Corresponding Author: Intan Binarti
ABSTRACT
The purpose of this study is to determine the value of the percentage of the tax potential restaurant and the number of restaurant tax contributions to Pad City Bandar Lampung. This research was conducted at the Regional Legal Tax Management Agency (BPPRD) and used the qualitative descriptive analysis method. The sample of this research is the tax revenue of the restaurant in 2019 with the total 691, 2020, 770 restaurants, 2021, 857 restaurants, and in 2022, 1052 restaurants in Bandar Lampung City are listed in the taxes of local restaurant and local bookkeeping housed at Jalan Doctor Susilo No.1 Botar Lampung City. The results found i.e. the potential of the tax restaurant decreased in 2020 post-covid-19 dela. After the Covid-19 Paseta Presentation of the potential of the restaurant tax is always in the very good criteria.
Keywords: Restaurant tac, Potential, Regional Original.
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