Abstract:
The purpose of this study is to analyze the size of the contribution of local taxes to the
Ciamis Regency local own revenue. In this study, the formula for the ratio of local tax
contribution to local own revenue was formulated. The research method used is a
descriptive method with a quantitative approach. Measurement of contributions of
local taxes on local own revenue is drawn from the local own revenue structure which
consists of local taxes, regional levies, separated regional wealth results, and other
legitimate regional income. The results of the study show that the contribution of local
taxes to local own revenue is in the very low and low category, because during the
2013-2015 fiscal year the figure was below 26%, while in the 2016-2017 fiscal year it
reached a number of 26% -50%. The low contribution of local taxes to local own
revenue is due to restaurant taxes stipulated through regional regulation No. 5 of
2011,namely the imposition of a 10% tax on each transaction with consumers is still a
lot of rejection from most restaurant managers, with the reason of fear of a decline in
consumers.
