Analysis of the Effectiveness, Efficiency, Growth Rate, and Contribution of Restaurant Tax, Land and Building Tax, to the Original Regional Income of Sambas Regency in 2021-2023
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Tax Effectiveness,
Tax Efficiency,
Restaurant Tax and Land and Building Tax,
Tax Growth and Contribution
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Abstract
This study examines the effectiveness, efficiency, growth rate, and contribution of restaurant tax and land and building tax (PBB) as components of Regional Original Revenue (PAD) in Sambas Regency within the framework of regional autonomy. As taxation represents a key instrument of public participation in national and regional development, optimizing PAD becomes essential for enhancing public services and regional independence. Using a descriptive quantitative approach, the research analyzes secondary data related to restaurant tax, PBB targets, and realizations from 2021 to 2023. Data were processed using formulas for tax effectiveness, efficiency, growth rate, and contribution based on criteria established by the Ministry of Home Affairs. The results show that restaurant tax effectiveness during 2021–2023 was categorized as very effective, while PBB effectiveness was fairly effective in 2021–2022 and less effective in 2023. Both restaurant tax and PBB demonstrated very efficient performance in all analysis years. Although both taxes generated annual profits, their growth rates were categorized as unsuccessful due to values below 30 percent. Furthermore, contribution analysis revealed that restaurant tax and PBB provided very poor contributions to PAD, failing to meet the minimum threshold required to significantly strengthen regional revenue. These findings highlight the need for improved tax management strategies to enhance PAD optimization.
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