Efektivitas Penerimaan Pajak Restoran Dalam Meningkatkan Pendapatan Asli Daerah (Pad) (Studi Pada Dinas Pendapatan Asli Daerah Kabupaten Kediri)

Local Revenue (PAD) is the income earned and collected by local regulations in accordance with the legislation. Tax restaurant became one of the sectors which have great potential in contributing to regional revenue in Kediri. This study aims to determine the effectiveness of the restaurant tax revenue and tax revenue restaurants effectiveness in improving the regional revenue. This research use descriptive research. The research location is Revenue Service Kediri. Results of the study was the rate of tax effectiveness restaurants in Kediri, show results very effective. The average level of effectiveness of Kediri Regency restaurant tax revenue in 2008-2012 was 145.73%. Restaurant tax contribution to PAD Kediri Regency in 2008-2012 in 2008-2012, respectively for 1.48%, 0.37%, 0.55%, 1.14%, 1.27% with an average of 0.96%. The conclusion that can be obtained from this study showed that the rate of the tax effectiveness of the restaurant is quite high. But the restaurant tax contribution to regional revenue still lacking. It is necessary for the role of government and stakeholders to explore the potential for a sizeable return on the restaurant tax