The Restaurant Tax Paradox: Bridging Effectiveness and Contribution to Regional Revenue (PAD) in Eastern Indonesia

https://doi.org/10.35912/jakman.v7i1.4790
Published: Dec 10, 2025

Abstract:

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.

Methodology/approach: Using a descriptive quantitative method, the study analyzes secondary data from regional financial reports. SPSS version 25 is used to assess the efficiency of tax collection and its contribution to PAD. Pearson correlation and simple linear regression are applied to explore the relationship between the variables.

Results/findings: The results show that the effectiveness of restaurant tax collection in Manokwari consistently exceeds annual targets, with an average rate of 108.44%. However, its fiscal contribution to PAD remains modest, averaging only 9.49% per year. Statistical tests indicate a positive but statistically insignificant relationship between collection effectiveness and PAD contribution, with a determination coefficient of only 1%.

Conclusions: This study highlights a structural gap between administrative achievement and fiscal impact. This paradox is mainly caused by a narrow tax base, the predominance of micro and informal businesses, and low voluntary compliance. To enhance PAD from the restaurant tax sector, it is essential to expand the tax base, improve fiscal literacy, and strengthen supervision and incentives for restaurant businesses.

Limitations: This research is limited to Man okwari Regency and adopts a quantitative approach without incorporating external or qualitative factors.

Contribution: This study provides actionable recommendations for optimizing restaurant tax management in developing regions and offers a foundation for further research using broader and mixed-method approaches to achieve a more comprehensive understanding of local tax governance.

Keywords:
1. Contribution
2. Developing Region
3. Restaurant Tax
4. Fiscal Effectiveness
5. Local Own-Source Revenue
Authors:
1 . Jenita Sumari
2 . Marlina Malino
3 . Anik Wuriasih
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How to Cite
Sumari, J., Malino, M., & Wuriasih, A. (2025). The Restaurant Tax Paradox: Bridging Effectiveness and Contribution to Regional Revenue (PAD) in Eastern Indonesia. Jurnal Akuntansi, Keuangan, Dan Manajemen, 7(1), 313–325. https://doi.org/10.35912/jakman.v7i1.4790
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Issue & Section
Vol. 7 No. 1 (2025): Desember
Articles
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References

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    Pertiwi, A. B., & Kurniawan, A. (2024). Implementation of Electronic Fiscal Tools (EFD) in Increasing Restaurant Taxpayer Compliance and Restaurant Tax Revenue in Bandung City. Amnesty: Jurnal Riset Perpajakan, 7(2), 173-183. doi:https://doi.org/10.26618/jrp.v7i2.16556

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    Zhang, Q., & She, J. (2024). Digital transformation and corporate tax avoidance: An analysis based on multiple perspectives and mechanisms. Plos one, 19(9), e0310241. doi:https://doi.org/10.1371/journal.pone.0310241

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  2. Alhusna, S., & Harahap, R. D. (2022). The Role of Restaurant Taxes in Increasing Medan City's Original Revenue. Jurnal Ekonomi, Manajemen, Akuntansi Dan Keuangan, 3(4), 1463–1468-1463–1468. doi:https://doi.org/10.53697/emak.v3i4.1010
  3. Djawang, J. U. S. P. (2024). EFEKTIVITAS DAN KONTRIBUSI PAJAK RESTORAN DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA KUPANG. Inspirasi Ekonomi : Jurnal Ekonomi Manajemen, 5(4), 363 - 372. doi:https://doi.org/10.32938/ie.v5i4.6554
  4. Erstiawan, M. S. (2025). Modernisasi Perpajakan Indonesia Dengan Aplikasi Coretax: Perspektif Content Analysis. Majalah Ekonomi, 31(1), 1-17. doi:https://doi.org/10.36456/majeko.vol31.no1.a10168
  5. Fitriani, L. N., Priyono, N., & Nugraheni, A. P. (2022). EFEKTIVITAS PAJAK RESTORAN DALAM UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH PADA KABUPATEN MAGELANG Tahun 2010-2020: RESTAURANT TAX EFFECTIVENESS IN THE EFFORT TO INCREASE REGIONAL ORIGINAL INCOME IN MAGELANG REGENCY 2010-2020. Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis, 1(2), 48-56. doi:https://doi.org/10.51903/jimeb.v1i2.351
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  16. Makalew, M. D., Nangoi, G. B., & Lambey, R. (2018). Analisis Potensi dan Efektivitas Penerimaan Pajak Restoran di Kota Tomohon. Going Concern: Jurnal Riset Akuntansi, 13(02).
  17. Mbailo, T. L., Husin, & Basri, A. M. (2022). Analisis Kontribusi dan Efektivitas Pajak Hotel dan Pajak Restoran terhadap Peningkatan Pendapatan Asli Daerah (Studi Kasus Pada Dinas Pendapatan kota Kendari ). Accounting: Jurnal Pendidikan Akuntansi, 2(3), 117-125. doi:https://doi.org/10.36709/jpa.v2i3.30
  18. Mohan, P., & Strobl, E. (2024). Tourism and tax revenue: evidence from stay-over tourists in the Eastern Caribbean. Current Issues in Tourism, 27(8), 1185-1207. doi:https://doi.org/10.1080/13683500.2023.2202307
  19. Pertiwi, A. B., & Kurniawan, A. (2024). Implementation of Electronic Fiscal Tools (EFD) in Increasing Restaurant Taxpayer Compliance and Restaurant Tax Revenue in Bandung City. Amnesty: Jurnal Riset Perpajakan, 7(2), 173-183. doi:https://doi.org/10.26618/jrp.v7i2.16556
  20. Putu, M. A., Sastri, I. A. M. M., & Yudha, C. K. (2024). EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN BANGLI. Jurnal Riset Akuntansi Warmadewa, 5(1), 7-13. doi:https://doi.org/10.22225/jraw.5.1.9981.7-13
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  23. Refi, P., Iis, I., Destia, M., & Mas Iman, K. (2024). Efektivitas Penerimaan Pajak Restoran Dalam Meningkatkan Pendapatan Asli Daerah (PAD) Pada Badan Pengelolaan Keuangan, Pendapatan dan Aset Daerah (BPKPAD) Kota Cilegon. Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak, 1(4), 87-97. doi:https://doi.org/10.61132/jieap.v1i4.627
  24. Riskarini, D., Ardianto, Y., & Andamari, B. G. (2024). Analysing the Effectiveness of Hotel, Restaurant, and Advertising Taxes Revenue in Enhancing the Regional Original Revenue of DKI Jakarta Province. JEFMS Journal, 7(5). doi:https://doi.org/10.47191/jefms/v7-i5-42
  25. Setiawan, G. F., & Gayatrie, C. R. (2018). Analisis Efektivitas dan Kontribusi Pajak Restoran Terhadap Pendapatan Asli Daerah (PAD) Kabupaten Semarang. Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS), 1(2). doi:https://doi.org/10.32497/akunbisnis.v1i2.1226
  26. Sufi, S. (2020). Strategi Pemerintah Kota Dalam Meningkatkan Pendapatan Asli Daerah Melalui Pajak Restoran. Negotium: Jurnal Ilmu Administrasi Bisnis, 3(1), 1-23. doi:https://doi.org/10.29103/njiab.v3i1.3049
  27. Tao, W., Jabeen, F., Weng, S., Zhang, W., Song, M., & Piccardi, P. (2025). How fiscal decentralization stimulates inbound tourism: evidence from China. Current Issues in Tourism, 1-22. doi:https://doi.org/10.1080/13683500.2024.2446413
  28. ?urcanu, I. (2022). Strategii de îmbun?t??ire a mediului fiscal prin modernizare institu?ional?. Economica, 120(2), 85-100. doi:https://doi.org/10.53486/econ.2022.120.085
  29. Veronika, D. P., & Akbar, F. S. (2023). Analisis Efektivitas dan Kontribusi Pajak Hotel, Pajak Restoran, dan Pajak Penerangan Jalan sebagai Sumber Pendapatan Asli Daerah Kabupaten Gresik Tahun 2016-2020. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 5(5), 2121-2133. doi:https://doi.org/10.47467/alkharaj.v5i5.2128
  30. Walby, E., Jones, A. C., Smith, M., Na’ati, E., Snowdon, W., & Teng, A. M. (2024). Food tax policies in Pacific Island Countries and Territories: systematic policy review. Public health nutrition, 27(1), e20. doi:https://doi.org/10.1017/S1368980023002914
  31. Wang, Y., & Shimokawa, S. (2024). A trade-off between lives and the economy? Subsidizing dining out under the COVID-19 pandemic in Japan. Food Policy, 124, 102625. doi:https://doi.org/10.1016/j.foodpol.2024.102625
  32. Zannatunisa, F., & Halimatusadiah, E. (2023). Pengaruh Kontribusi Penerimaan Pajak Hotel dan Pajak Restoran terhadap Pendapatan Asli Daerah. Paper presented at the Bandung Conference Series: Accountancy.
  33. Zhang, Q., & She, J. (2024). Digital transformation and corporate tax avoidance: An analysis based on multiple perspectives and mechanisms. Plos one, 19(9), e0310241. doi:https://doi.org/10.1371/journal.pone.0310241