What type of study is this?

This is a Mixed-Methods study (also classified as: Quantitative Study).

What question did this study set out to answer?

The study examines the paradox of restaurant taxation in Manokwari by evaluating tax collection efficiency and its contribution to local revenue.

December 19, 2025Jurnal Akuntansi Keuangan dan ManajemenOpen Access

The Restaurant Tax Paradox: Bridging Effectiveness and Contribution to Regional Revenue (PAD) in Eastern Indonesia

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Authors

JSJenita SumariState University of Papua MMMarlina MalinoState University of Papua AWAnik WuriasihState University of Papua

Discussion

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Implication

Research reveals that effective restaurant tax collection in Manokwari improves compliance, suggesting a need for broader tax base and better supervision.

Key Points

The study examines the paradox of restaurant taxation in Manokwari by evaluating tax collection efficiency and its contribution to local revenue.
Analyzed secondary data from regional financial reports
Used SPSS version 25 for assessment
Applied Pearson correlation and simple linear regression to explore variable relationships
Restaurant tax collection effectiveness exceeded targets with an average rate of 108.44%
Fiscal contribution to local revenue averaged 9.49% annually
Indicated a positive but statistically insignificant relationship between effectiveness and revenue contribution

Cite This Study

Sumari et al. (2025) studied this question.

synapsesocial.com/papers/69449a922f0218eca95087af https://doi.org/10.35912/jakman.v7i1.4790

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Implication

Research reveals that effective restaurant tax collection in Manokwari improves compliance, suggesting a need for broader tax base and better supervision.

The Restaurant Tax Paradox: Bridging Effectiveness and Contribution to Regional Revenue (PAD) in Eastern Indonesia

Discussion

Member takes

Implication

Key Points

Cite This Study

The Restaurant Tax Paradox: Bridging Effectiveness and Contribution to Regional Revenue (PAD) in Eastern Indonesia

Discussion

Member takes

Implication

Key Points

Cite This Study

Also Consider

Also Consider