PERAN PAJAK RESTORAN DALAM UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH KOTA/KABUPATEN CEPU, BLORA, JAWA TENGAH

The results of regional taxes and regional levies are an important role for sources of Regional Original Income. One of the many taxes that have an important and potential role in increasing local revenue is the restaurant tax. Restaurant taxes are levied on services rendered by restaurants to shoppers. To calculate restaurant tax, simply multiply the 10% tax rate by the tax base. The tax base is the amount of payment received or received by the restaurant. The formulation of the problem in this study: 1) To determine the role of restaurant tax in an effort to increase Regional Original Income of Blora Regency, Central Java, 2) To determine the factors that hinder the increase of Regional Original Income of Blora Regency, Central Java through the collection of Restaurant Tax. This type of research uses empirical legal research or empirical juridical research which is a type of sociological legal research. Deposit tax plays an important role in Blora Regency's Original Revenue. The role of the restaurant tax greatly affects the process of increasing Regional Original Income in Blora Regency, the role of the restaurant tax in Blora Regency has experienced a fairly large 125.43% increase, the role of the restaurant tax in Blora Regency every year always increases and achieves the targets realized by the Government Blora Regency can even be more every year.