Analisis Efektivitas dan Kontribusi Pajak Restoran terhadap Pendapatan Asli Daerah (PAD) di Kota Jayapura Tahun 2019-2025

Abstract

This study aims to analyze the effectiveness level of restaurant tax collection, analyze the contribution level of restaurant tax to Regional Original Revenue (PAD), and determine the effect of restaurant tax on PAD in Jayapura City during the 2019–2025 period. The type of data used is quantitative data in the form of secondary data obtained from the Regional Revenue Agency of Jayapura City, including the targets and realizations of restaurant tax and PAD from 2019 to 2025. The analytical methods used are effectiveness ratio analysis, contribution ratio analysis, and simple linear regression analysis with the assistance of SPSS 27. The results show that the average effectiveness of restaurant tax collection reached 107.60% with a very effective criterion, with the highest effectiveness in 2022 at 122.00% and the lowest in 2024 at 90.83%. The average contribution of restaurant tax to PAD was 21.09% with a moderate criterion, with the highest contribution in 2021 at 23.18% and the lowest in 2025 at 17.09%. The results of simple linear regression analysis indicate that restaurant tax has a significant effect on PAD with a significance value of 0.015 < 0.05 and an R Square value of 0.726 or 72.6%, with the regression equation Y = 19,160,000,000 + 4.408X. This study recommends that BAPENDA needs to increase socialization of PBJT regulations, evaluate revenue targets, improve supervision of taxpayer compliance, and utilize information technology in the regional tax administration system.   Keywords: Restaurant Tax, Regional Original Revenue (PAD), Effectiveness, Contribution