Efektivitas Pajak Restoran dan Pajak Hotel Terhadap Pndapatan Asli Dalam (PAD) Kota Depok Tahun 2018-2022

This study aims to examine the effectiveness of Restaurant Tax and Hotel Tax on Depok City's Local Own Revenue (PAD) in 2018–2022. This research was conducted in Depok City using primary data in the form of targets and realization of regional tax revenues for 2018–2022, which were obtained directly from the Depok City Regional Finance Agency. The research method used in this study is descriptive-quantitative, which explains or describes in detail a situation through data in the form of numbers. Data collection techniques using library research, observation, and documentation. The results of this study indicate that the average effectiveness level of Depok City Restaurant Tax for 2018–2022 is 116.52%, meaning it is classified as very effective, and the average effectiveness level of Depok City Hotel Tax for 2018–2022 is 114.89%, meaning it is classified as very effective. The Depok City Government continues to increase its regional tax revenue through socialization and counseling, which has an impact on increasing the PAD of Depok City.
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