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Analisis Efektivitas dan Kontribusi Pajak Restoran terhadap Pendapatan Asli Daerah (PAD) di Kota Jayapura Tahun 2019-2025

Jurnal Kajian Ekonomi dan Studi Pembangunan · Vol. 13 No. 2 (2026)

DOI
10.56076/jkesp.v13i2.5954
ISSN
2355-6323
Published
2026-08-29
Publisher
Universitas Cenderawasih
Language
eng
License
creativecommons.org/licenses/by-nc-nd/4.0

Abstract

This study aims to analyze the effectiveness level of restaurant tax collection, analyze the contribution level of restaurant tax to Regional Original Revenue (PAD), and determine the effect of restaurant tax on PAD in Jayapura City during the 2019–2025 period. The type of data used is quantitative data in the form of secondary data obtained from the Regional Revenue Agency of Jayapura City, including the targets and realizations of restaurant tax and PAD from 2019 to 2025. The analytical methods used are effectiveness ratio analysis, contribution ratio analysis, and simple linear regression analysis with the assistance of SPSS 27. The results show that the average effectiveness of restaurant tax collection reached 107.60% with a very effective criterion, with the highest effectiveness in 2022 at 122.00% and the lowest in 2024 at 90.83%. The average contribution of restaurant tax to PAD was 21.09% with a moderate criterion, with the highest contribution in 2021 at 23.18% and the lowest in 2025 at 17.09%. The results of simple linear regression analysis indicate that restaurant tax has a significant effect on PAD with a significance value of 0.015 < 0.05 and an R Square value of 0.726 or 72.6%, with the regression equation Y = 19,160,000,000 + 4.408X. This study recommends that BAPENDA needs to increase socialization of PBJT regulations, evaluate revenue targets, improve supervision of taxpayer compliance, and utilize information technology in the regional tax administration system. Keywords: Restaurant Tax, Regional Original Revenue (PAD), Effectiveness, Contribution

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Yundy HafizriandaAffiliation unknown3
Halomoan HutajuluAffiliation unknown2
Clief DuwithAffiliation unknown1
Agustinus SalleAffiliation unknown1
Adolf Z.D SiahayAffiliation unknown1
Maylen K.P. KambuayaAffiliation unknown1
Jems KiriwennoAffiliation unknown1
Joddy E. H. SiahaineniaAffiliation unknown1
Tince RumaluturAffiliation unknown1
Alexander R. SidabutarAffiliation unknown1
Bahtiar .Affiliation unknown1
Maria KristianaAffiliation unknown1
Maya MetapereAffiliation unknown1
Thiopillo MelmambessyAffiliation unknown1
Elok Dining LestariAffiliation unknown1
Ema Dame Lasria HutasoitAffiliation unknown1
Rachmaeny IndahyaniAffiliation unknown1
Enjelika MakadadaAffiliation unknown1
Pisi Bethania TitalessyAffiliation unknown1
Chaaren Esterliz OheeAffiliation unknown1
Nur AedahAffiliation unknown1
Kory KoryAffiliation unknown1

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) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">Analisis Efektivitas dan Kontribusi Pajak Restoran terhadap Pendapatan Asli Daerah (PAD) di Kota Jayapura Tahun 2019-2025</dc:title>
	<dc:creator>Fonataba, Rhendra Julio Yusuf</dc:creator>
	<dc:creator>Marlissa, Elsyan R.</dc:creator>
	<dc:creator>Antoh, Agustina Ester</dc:creator>
	<dc:description xml:lang="en-US">This study aims to analyze the effectiveness level of restaurant tax collection, analyze the contribution level of restaurant tax to Regional Original Revenue (PAD), and determine the effect of restaurant tax on PAD in Jayapura City during the 2019–2025 period. The type of data used is quantitative data in the form of secondary data obtained from the Regional Revenue Agency of Jayapura City, including the targets and realizations of restaurant tax and PAD from 2019 to 2025. The analytical methods used are effectiveness ratio analysis, contribution ratio analysis, and simple linear regression analysis with the assistance of SPSS 27. The results show that the average effectiveness of restaurant tax collection reached 107.60% with a very effective criterion, with the highest effectiveness in 2022 at 122.00% and the lowest in 2024 at 90.83%. The average contribution of restaurant tax to PAD was 21.09% with a moderate criterion, with the highest contribution in 2021 at 23.18% and the lowest in 2025 at 17.09%. The results of simple linear regression analysis indicate that restaurant tax has a significant effect on PAD with a significance value of 0.015 &amp;lt; 0.05 and an R Square value of 0.726 or 72.6%, with the regression equation Y = 19,160,000,000 + 4.408X. This study recommends that BAPENDA needs to increase socialization of PBJT regulations, evaluate revenue targets, improve supervision of taxpayer compliance, and utilize information technology in the regional tax administration system.
&amp;nbsp;
Keywords:&amp;nbsp;Restaurant Tax, Regional Original Revenue (PAD), Effectiveness, Contribution</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Cenderawasih</dc:publisher>
	<dc:date>2026-08-29</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JKESP/article/view/5954</dc:identifier>
	<dc:identifier>10.56076/jkesp.v13i2.5954</dc:identifier>
	<dc:source xml:lang="en-US">Jurnal Kajian Ekonomi dan Studi Pembangunan; Vol. 13 No. 2 (2026)</dc:source>
	<dc:source xml:lang="id-ID">Jurnal Kajian Ekonomi dan Studi Pembangunan; Vol 13 No 2 (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/5954/3833</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>
</oai_dc:dc>