Analisis Potensi Pajak Restoran Dalam Penguatan Kapasitas Fiskal Kabupaten dan Kota di Provinsi Sulawesi Utara

Abstract

ABSTRACT

            The main source of income often used as a parameter in determining the degree of fiscal autonomy held by a region is a revenue obtained by the local government from sources managed by that local government itself (Local Own-Source Revenue). One of the primary sources of income that has the potential to enhance a region's fiscal capacity is local taxes. Local taxes, implemented in the context of fiscal decentralization, are expected to provide significant revenue and increase the region's ability to finance public services. Issues in managing local taxes, which are a key element of Own-Source Revenue, are primarily due to the limited capability of regions to identify and estimate the magnitude of their tax potential. The size of the tax potential forms the basis for determining revenue targets per tax type for the region. The calculation of potential is still limited to an incremental approach, which involves a desire to consistently increase tax revenue without considering factors that influence local tax revenue. This study aims to calculate the real potential of one type of local tax, namely restaurant tax, to establish a comparison between actual revenue and potential revenue. The results of the calculation of restaurant tax potential indicate that the region's revenue from restaurant tax is still far from its actual potential.

Keywords: fiscal capacity, local tax, restaurant, tax potential.