Analisis Potensi Penerimaan Pajak Restoran Dan Kontribusinya Terhadap Pendapatan Asli Daerah Kabupaten Lumajang (Study Kasus Badan Pajak Dan Retribusi Daerah)

  • Mohamad Santoso STIE Widya Gama Lumajang
  • Moh. Hudi Setyobakti STIE Widya Gama Lumajang
  • M. Munir STIE Widya Gama Lumajang


The purpose of this study was to analyze the potential of Restaurant Tax receipts, Restaurant Tax effectiveness and Restaurant Tax contributions in Lumajang Regency during 2016 until 2018. In this study the quantitative descriptive method was used to determine the potential for acceptance, effectiveness and contribution, so a research data was needed in the form of document about Restaurant Tax. The analytical model used is the analysis of the calculation of potential revenue based on the number of restaurant tax payers, calculation of Restaurant Tax effectiveness based on the realization of revenue and potential restaurant tax receipts and calculation of Restaurant Tax contributions based on the realization of Restaurant Taxes and realization of Regional Original Income (PAD) . The results of the calculation of the potential of Restaurant Tax revenues indicate that the potential of Restaurant Taxes in Lumajang Regency has a considerable potential for Restaurant Tax revenue. Restaurant Tax Effectiveness shows that in 2018 the level of restaurant tax effectiveness is included in the effective category. This is because the realization of restaurant tax received by the Regional Government is almost close to the results of the analysis of the calculation of the restaurant tax revenue potential. Restaurant Tax Contribution in Lumajang Regency as a whole is included in the very poor category.