Purpose: This research explores the paradoxical nature of restaurant taxation in Manokwari Regency, West Papua, by assessing both the efficiency of tax collection and its contribution to local own-source revenue (PAD) from 2019 to 2023.

Purpose: This research aimed to discover the influence between capital, credit risk, liquidity, and efficiency towards credit lending.

Research methodology: This research includes quantitative research. The objects in this research were commercial banks...