Pengaruh Peningkatan Pajak Restoran Terhadap Pendapatan Asli Daerah di Kota Jayapura Tahun 2016-2025

Manullang, Maylan Adventesia; Mollet, Julius Ary; Kbarek, Maria

doi:10.56076/jkesp.v13i1.5594

Open access Jurnal

Pengaruh Peningkatan Pajak Restoran Terhadap Pendapatan Asli Daerah di Kota Jayapura Tahun 2016-2025

Jurnal Kajian Ekonomi dan Studi Pembangunan · Vol. 13 No. 1 (2026)

DOI: 10.56076/jkesp.v13i1.5594
ISSN: 2355-6323
Published: 2026-04-29
Publisher: Universitas Cenderawasih
Language: eng
License: creativecommons.org/licenses/by-nc-nd/4.0

Abstract

This study aims to analyze the development of restaurant tax realization, examine its effect on Local Own-Source Revenue (PAD), and identify supporting and inhibiting factors for optimizing restaurant tax collection in Jayapura City for the 2016-2025 period. The research employed a mixed method, with quantitative analysis using simple linear regression on secondary data of restaurant tax and PAD realizations from BAPENDA Jayapura City, as well as qualitative analysis through interviews with key informants. The results show that restaurant tax realization fluctuated, increasing before the pandemic (2016-2019), drastically declining in 2020 due to COVID-19, recovering strongly in 2021-2022 with a peak of IDR 65.03 billion, then decreasing again in 2023-2025. Restaurant tax has a positive and significant effect on PAD with a correlation coefficient (R) of 0.907 (very strong), a coefficient of determination (R²) of 82.3 percent, and a regression equation of PAD = 13.80 billion + 4.482 (Restaurant Tax), indicating a multiplier effect. Supporting factors include a strong legal foundation, significant economic potential, information technology, and a self-assessment system, while inhibiting factors include fluctuations in the number of taxpayers, data gaps, low compliance, limited human resources, and external factors such as pandemics and inflation. Keywords: Restaurant Tax, Local Own-Source Revenue (PAD)

Collaboration network of the authors

26 authors · 51 co-authorship links

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Co-author	Organisation	Joint articles
Marsi Adi Purwadi	Affiliation unknown	2
Transna Putra Urip	Affiliation unknown	2
Usman Funangi	Affiliation unknown	1
Charly M. Bisay	Affiliation unknown	1
Charley M. Bisai	Affiliation unknown	1
Achmad Riyadi Pajeru	Affiliation unknown	1
Syaikhul Fallah	Affiliation unknown	1
Devina Petrina	Affiliation unknown	1
Normayunita Normayunita	Affiliation unknown	1
Antonia Klara Bonay	Affiliation unknown	1
Kuwat Subyantoro	Affiliation unknown	1
Ria Nataliza Florence Mandiwa	Affiliation unknown	1
Madeleine Carla Simopiaref	Affiliation unknown	1
Antonia Klara	Affiliation unknown	1
Suryo Handoko Putro	Affiliation unknown	1
Sarlota A. Ratang	Affiliation unknown	1
Yosep Maling	Affiliation unknown	1
Yundy Hafizrianda	Affiliation unknown	1
Fandini Diamona Jamaludin	Affiliation unknown	1
Rahmad Hidayat	Affiliation unknown	1
Yundi Hafizrianda	Affiliation unknown	1
Naftali Edwin Hanuebi	Affiliation unknown	1
Kevin Ruicosta Pulanda	Affiliation unknown	1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JKESP/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.

Original metadata (oai_dc)

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	<dc:title xml:lang="en-US">Pengaruh Peningkatan Pajak Restoran Terhadap Pendapatan Asli Daerah di Kota Jayapura Tahun 2016-2025</dc:title>
	<dc:creator>Manullang, Maylan Adventesia</dc:creator>
	<dc:creator>Mollet, Julius Ary</dc:creator>
	<dc:creator>Kbarek, Maria</dc:creator>
	<dc:description xml:lang="en-US">This study aims to analyze the development of restaurant tax realization, examine its effect on Local Own-Source Revenue (PAD), and identify supporting and inhibiting factors for optimizing restaurant tax collection in Jayapura City for the 2016-2025 period. The research employed a mixed method, with quantitative analysis using simple linear regression on secondary data of restaurant tax and PAD realizations from BAPENDA Jayapura City, as well as qualitative analysis through interviews with key informants. The results show that restaurant tax realization fluctuated, increasing before the pandemic (2016-2019), drastically declining in 2020 due to COVID-19, recovering strongly in 2021-2022 with a peak of IDR 65.03 billion, then decreasing again in 2023-2025. Restaurant tax has a positive and significant effect on PAD with a correlation coefficient (R) of 0.907 (very strong), a coefficient of determination (R²) of 82.3 percent, and a regression equation of PAD = 13.80 billion + 4.482 (Restaurant Tax), indicating a multiplier effect. Supporting factors include a strong legal foundation, significant economic potential, information technology, and a self-assessment system, while inhibiting factors include fluctuations in the number of taxpayers, data gaps, low compliance, limited human resources, and external factors such as pandemics and inflation. 
Keywords: Restaurant Tax, Local Own-Source Revenue (PAD) </dc:description>
	<dc:publisher xml:lang="en-US">Universitas Cenderawasih</dc:publisher>
	<dc:date>2026-04-29</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
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	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
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	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JKESP/article/view/5594</dc:identifier>
	<dc:identifier>10.56076/jkesp.v13i1.5594</dc:identifier>
	<dc:source xml:lang="en-US">Jurnal Kajian Ekonomi dan Studi Pembangunan; Vol. 13 No. 1 (2026)</dc:source>
	<dc:source xml:lang="id-ID">Jurnal Kajian Ekonomi dan Studi Pembangunan; Vol 13 No 1 (2026)</dc:source>
	<dc:source>2355-6323</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JKESP/article/view/5594/3657</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2026 Jurnal Kajian Ekonomi dan Studi Pembangunan</dc:rights>
	<dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-nc-nd/4.0</dc:rights>
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