Title: ANALYSIS OF THE IMPACT OF RESTAURANT AND PARKING TAXES ON LOCAL REVENUEIN MAKASSAR (2013–2022)
Authors:
Zainuddin Rahman*, Fira Aulia, Syamsu Nujum and Fadhila Ratu Pratiwi
Abstract:
This study aims to analyze the influence of restaurant tax and parking tax on the local revenue of Makassar City. The financial balance between the Central Government and the Local Government, where local government administration is carried out by granting extensive authority to the regions, accompanied by the rights and obligations to implement regional autonomy. Local taxes and regional levies are essential sources of local revenue to finance local government implementation. This study employs a quantitative research approach and secondary data in the form of time series from 2013 to 2022 obtained from the Regional Revenue Agency (BAPENDA) of Makassar City. The population of this study consists of the annual financial reports of Makassar City. The analytical methods used include tests for normality, multicollinearity, heteroscedasticity, multiple linear regression analysis, coefficient of determination, partial tests, and simultaneous tests. The results of the study, which are both significant and enlightening, indicate that both partially and simultaneously, restaurant tax and parking tax have a positive and significant effect on the original revenue of Makassar City. This research provides a crucial contribution by highlighting the pivotal role of restaurant tax and parking tax in Makassar City’s financial landscape. These findings not only deepen our understanding but also have practical implications, serving as a solid foundation for decision-making by the government in conducting outreach and socialization of local regulations to taxpayers, fostering a deeper understanding and appreciation of tax payment. The results of the study indicate that both partially and simultaneously, restaurant tax and parking tax have a positive and significant effect on the original revenue of Makassar City. This research provides an essential contribution by highlighting the role of restaurants and parking tax in Makassar City. Thus, these findings can serve as a basis for government decision-making in conducting outreach and socializing local regulations to taxpayers to cultivate awareness of tax payments.
Keywords: Restaurant taxes, parking taxes, local original government revenue.
PDF Download