Analysis of Restaurant Tax Revenue in Medan City During Covid-19 Pandemic

Faisal Eriza, Afri Lubis

2022

Abstract

The purpose of this research is to determine the effects of the covid pandemic on restaurant tax revenue in Medan. The method used is qualitative descriptive research for this study sought to describe a social phenomenon that is describing the fact. This study uses primary data and secondary data relating to restaurant tax revenue in Medan before and after the covid pandemic. Data collection techniques used in this research include observation, documentation, and interviews. The result of this study indicates that the covid pandemic affects a decline in restaurant tax revenue caused by decreases in restaurants income, due to business operation hour restrictions and time rules for dine-in visitor regulations. Owing to a decline in restaurant tax revenue and people’s weak purchasing power causes numerous restaurants permanently closed. The realisation of restaurant Tax Revenue of 2020-2021 targets set by Taxes & Levies Management Board of Urban Terrain doesn’t reach their target. Whereas in 2015-2019 the realisation consistently exceeds the targets.

Paper Citation

in Harvard Style

Eriza F. and Lubis A. (2022). Analysis of Restaurant Tax Revenue in Medan City During Covid-19 Pandemic. In Proceedings of the 4th International Conference on Social and Political Development - Volume 1: ICOSOP, ISBN 978-989-758-618-7, SciTePress, pages 117-121. DOI: 10.5220/0011541100003460

in Bibtex Style

@conference{icosop22,
author={Faisal Eriza and Afri Lubis},
title={Analysis of Restaurant Tax Revenue in Medan City During Covid-19 Pandemic},
booktitle={Proceedings of the 4th International Conference on Social and Political Development - Volume 1: ICOSOP,},
year={2022},
pages={117-121},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0011541100003460},
isbn={978-989-758-618-7},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 4th International Conference on Social and Political Development - Volume 1: ICOSOP,
TI - Analysis of Restaurant Tax Revenue in Medan City During Covid-19 Pandemic
SN - 978-989-758-618-7
AU - Eriza F.
AU - Lubis A.
PY - 2022
SP - 117
EP - 121
DO - 10.5220/0011541100003460
PB - SciTePress