Efektifitas Pajak Restoran Terhadap Anggaran Pendapatan Dan Belanja Daerah (APBD) Pada Badan Pendapatan Daerah (BAPENDA) Kabupaten Langkat

Abstract

ABSTRACT Restaurant tax is a type of tax whose potential is growing with attention to the existence of supporting components from the service sector, development and tourism in increasing regional development. Langkat district government in the implementation of its tax collection strives to implement a potential development towards the achievement of targets and better realization. The aim to be achieved in this research is to find out the magnitude of the effect of restaurant tax on increasing regional income oriented towards the regional budget revenue and expenditure (APBD) of the regency and the level of effectiveness in langkat district tax revenue. The research method used is descriptive quantitative research method, namely data in the form of numbers, the value can be variable or variable. This study applies an analysis of the contribution and effectiveness of restaurant tax to the increase in income in the district of Langkat. Keywords: Restaurant Tax, Contribution, Effectiveness of Tax Revenue, Regional Income and Expenditure Budget