HIGHLIGHTS
- who: Jumadil Saputra from the Sumatra Province, Indonesia have published the article: Type of the Paper (Article, in the Journal: (JOURNAL)
- what: The aim of this study is to find out how the contribution and effectiveness of restaurant tax revenues to local revenue (PAD) in Batu Bara Regency, North Sumatra Province. In this study, the primary and secondary data were obtained from interviews and reports related to restaurant taxes and PAD, taxpayer lists, realization reports of the 2017 to 2020 budget as well as other data related to the research conducted from regional tax and . . .
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