Potensi, Efektivitas, Dan Kontribusi Penerimaan Pajak Makan Dan Minum Dalam Meningkatkan Pendapatan Asli Daerah (PAD): Studi Empiris Di Kota Palu 2019-2024

This study aims to analyze the potential, effectiveness, and
contribution of food and beverage taxes to the Local Own
Source Revenue (PAD) of Palu City for the period 2019–2024.
Food and beverage taxes are an important source of revenue
that reflects the level of community participation in regional
development. This study uses a quantitative method with a
descriptive approach, utilizing primary and secondary data
from the Regional Revenue Agency (BAPENDA) and the
Regional Financial and Asset Management Agency (BPKAD) of
Palu City. The results show that the potential of food and
beverage tax in Palu City reaches IDR 78,558,585,000, with the
largest contribution coming from the restaurant and eatery
sector. The effectiveness of tax collection in 2019–2023 was
classified as highly effective, but declined dramatically in 2024
to ineffective. Although tax revenue realization increased every
year, its contribution to PAD was still very low, at less than 1%.
These findings emphasize the need for strategies to optimize
tax collection, improve taxpayer compliance, and innovate in
local tax management so that the potential of food and
beverage taxes can be maximized to support local fiscal
independence.