@article{Lubis_Fitrianingsih_2022, title={Analysing the Contribution and Effectiveness of Restaurant Tax on Regional Original Revenue in Batubara Regency North Sumatra Province, Indonesia}, volume={1}, url={https://journal.srnintellectual.com/index.php/finbe/article/view/114}, DOI={10.56225/finbe.v1i3.114}, abstractNote={<p class="SRN17Abstract"><span lang="EN-US">Regional original revenue (PAD) is income earned and collected by regional regulations under statutory. Restaurant tax is one sector that has great potential in contributing to regional income in Batu Bara regency, Sumatera Utara, Indonesia. Thus, this study identifies the contribution and effectiveness of restaurant tax revenues to local revenue (PAD) in Batu Bara Regency, North Sumatra Province. This study is designed using descriptive statistics considering the regional tax and retribution management agency of Batu Bara regency. The results of this study indicated that the restaurant tax target realization in Batu Bara Regency in 2017 was 105.51 percent, in 2018 was 92.34 percent, in 2019 was 109.22 percent and in 2020 was 95.42 percent and the contribution of tax revenue to PAD each year fluctuated equally. In conclusion, the restaurant tax is one of the local incomes and an important contribution to Regional Original Revenue (PAD).</span></p>}, number={3}, journal={Frontiers in Business and Economics}, author={Lubis, Mei Linda Suryanti and Fitrianingsih, Fitrianingsih}, year={2022}, month={Dec.}, pages={102–107} }