Descriptive analysis reveals fluctuating hotel tax effectiveness and stable restaurant tax performance in Medan City, indicating crucial implications for local revenue.
Key Points
Restaurant tax effectiveness rose from 76.93% to 93.27% by 2023, while hotel tax fluctuated from 80.01% to 91.03%.
In terms of contribution, restaurant tax maintained a higher share of local revenue, ranging from 11.70% to 16.81%.
Descriptive quantitative analysis used secondary data from the Medan City Regional Revenue Agency for this research.
These findings suggest local government should enhance hotel tax strategies to improve overall PAD revenue.