Strategi Peningkatan Pendapatan Asli Daerah (PAD) di Kabupaten Padang Lawas (Studi Kasus: Sektor Pajak Restoran/ Rumah Makan)

Abstract

PAD is one of the most important elements of APBD formation, if the PAD increases then it is likely that APBD will also increase. Therefore, it is necessary to have a planned and systematic effort to continue to improve the key sectors of PAD. This is done because from year to year the contribution of Padang Lawas to APBD experiencing dynamics, that is sometimes down and sometimes up. The low or small contribution of the PAD needs to be the attention of the interested parties. In short, the need for a new strategy or the development of existing strategies to continue to boost PAD Padang Lawas. One way is to intensify the PAD-building sectors, one of which is from the tax sector. The purpose of this study is to find out the Government's strategy in increasing the Local Own Revenue (PAD) from the restaurant tax sector, and to find the factors that inhibit and support the increase of Local Own Revenue from the restaurant tax sector in Padang Lawas Regency. Analysis of the date used by writer in this research is qualitative descriptive research that is used to research on natural object condition and done to independent variable that is without making comparison or connect with other variable. Based on this research, the result of the strategy is to optimize the existing internal strengths such as the availability of SOP regulations, the quality of apparatus resources and high employee commitment. Then minimize internal weakness factors such as functional technical capability, standardized workload and inadequate means of infrastructure.