Analisi Efektivitas Pemungutan Pajak Restoran dan Pajak Hiburan Pasa Galaxy Reflexology Sebagai Salah Satu Sumber Pendapatan Asli Daerah Studi Kasus : Kota Jakarta Barat Tahun 2021 - 2022

This study aims to analyze the effectiveness of restaurant tax and entertainment tax collection at Galaxy Reflexology as a source of local revenue in West Jakarta City during the 2021-2022 period. Restaurant tax and entertainment tax are major contributors to local revenue receipts, which provide important support in the provision of public services and city development. The research method used is a quantitative approach by collecting data related to the amount of tax collection, the amount of tax rates, and related revenue data for the two years running. The results of the study are expected to provide an overview of the extent to which the restaurant tax and entertainment tax at Galaxy Reflexology have contributed to local revenue over the past two years. In addition, the results of the study can also provide a broader view of the role of business sectors such as restaurants and entertainment in supporting local economic development and the welfare of urban communities.