ANALYSIS OF THE EFFICIENCY AND EFFECTIVENESS OF RESTAURANT TAX: STUDY CASE OF PADANG CITY

This research analysis the efficiency and effectiveness of restaurant tax in Padang city during the period 2010-2014. This research used secondary data during 2010-2014 from DPKAD Padang city. The result of this research have shown the average level of efficiency restaurant tax in Padang city during the period 2010-2014 is showed 5.85% and it can be classified as very efficient. The average level of effectiveness of restaurant tax in Padang city is showed 112.1% and it can be classified as very effective. Overall revenues illustrate restaurant tax has good performance and if in view of the classification level of efficiency and effectiveness, restaurant tax revenue in Padang city during 2010-2014 as very efficient and effective. Keywords: Local Taxes, Restaurant tax, Efficiency, Effectivenes