Analisis Potensi Pajak Restoran dan Kontribusinya pada Pendapatan Asli Daerah Kabupaten Badung

ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui besarnya potensi dan kontribusi pajak restoran di kecamatan Kuta sebagai sumber PAD Kabupaten Badung. Penelitian ini dilakukan pada 73 restoran, 11 rumah makan dan 4 bar di Kecamatan Kuta dengan metode penentuan sampel probability sampling method yaitu simple random sampling. Pengumpulan data dilakukan dengan cara observasi non partisipan dan kuisioner. Teknik analisis yang digunakan adalah deskriptif kuantitatif. Berdasarkan hasil penelitian diketahui potensi pajak restoran di Kecamatan Kuta dalam kondisi sangat stabil (optimis) sebesar 77.787.570.060 rupiah. Dalam keadaan ekonomi stabil (moderat) target yang ditetapkan sebesar 29.429.630.673 rupiah dan dalam keadaan ekonomi kurang stabil (pesimis) sebesar 25.929.190.020 rupiah. Kontribusi pajak restoran dikecamatan Kuta dari jumlah sampel yang peneliti gunakan dalam penelitian ini sebesar 0,55 persen dari penerimaan PAD Kabupaten Badung. Kata Kunci: Potensi; Kontribusi; Pendapatan Asli Daerah. ABSTRACT The purpose of this study is to determine the potential and contribution of restaurant tax in Kuta district as a source of PAD in Badung Regency. This research was conducted in 73 restaurants, 11 restaurants and 4 bars in Kuta District with the method of determining the probability sampling method, namely simple random sampling. Data collection is done by non-participant observation and questionnaires. The analysis technique used is quantitative descriptive. Based on the results of the study, it is known that the potential for restaurant tax in Kuta District is in a very stable (optimistic) condition of 77,787,570,060 rupiahs. In a stable (moderate) economic condition the target was set at 29,429,630,673 rupiahs and in an economic condition that was less stable (pessimistic) at 25,929,190,020 rupiahs. The contribution of restaurant taxes in Kuta district from the number of samples that researchers used in this study amounted to 0.55 percent of the revenue of Badung Regency PAD. Keywords: Potential; Contribution; Local Original Revenue.