The Role of Contribution, Taxpayer Compliance, and Tax Service Quality in Increasing Regional Original Revenue: An Empirical Study on Restaurant Taxes in Lumajang Regency
Keywords:
Justice, Tax System, Discrimination, Tax Evasion EthicsAbstract
Introduction/Main Objectives: The background of this research is based on the importance of Regional Original Revenue (PAD) in enhancing regional fiscal independence. This study aims to analyze the influence of contribution, taxpayer compliance, and service quality on PAD in Lumajang Regency. The focus of the research is directed at restaurant taxes as one of the main sources of regional revenue in strengthening fiscal independence.
Background Problems: Although the restaurant sector has shown an increasing contribution to PAD, challenges remain in the form of low taxpayer compliance and suboptimal public service quality. These conditions have resulted in the regional revenue potential not being fully optimized, thereby requiring a comprehensive assessment of the factors that influence PAD.
Novelty: The novelty of this study lies in its focus on restaurant taxes following the significant increase in PAD in 2025. Unlike previous studies that generally examined other regional taxes such as hotel taxes, advertisement taxes, and entertainment taxes, this research specifically highlights the contribution, compliance, and service quality of restaurant taxes toward improving Regional Original Revenue in Lumajang Regency.
Research Methods: This study employs a quantitative method by distributing questionnaires to 92 restaurant taxpayers in Lumajang Regency. Data collection was conducted using a purposive sampling technique, selecting respondents based on specific criteria relevant to the research objectives. Data analysis was carried out using multiple linear regression with the assistance of IBM SPSS Statistics 26 to examine the influence of contribution, taxpayer compliance, and service quality on PAD.
Finding/Results: The results of the study show that the three variables contribution, taxpayer compliance, and service quality have a positive and significant effect on PAD. This indicates that the higher the contribution, compliance, and tax service quality, the greater the increase in regional revenue.
Conclusion: This study concludes that increasing PAD can be achieved through optimizing tax collection, improving taxpayer awareness, and enhancing the quality of public services. The local government needs to strengthen a transparent and responsive tax administration system to encourage public trust and reinforce regional fiscal independence.
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