Indonesian Journal of Public Policy Review
Vol 19 (2022): July
Economic Policy

The Effect of Hotel Tax and Restaurant Tax on Local Own-Source Revenue (PAD)
Pengaruh Pajak Hotel dan Pajak Restoran terhadap Pendapatan Asli Daerah (PAD)


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  • Elfanda Bary Titania,
  • Imelda Dian Rahmawati
Elfanda Bary Titania
Universitas Muhammadiyah Sidoarjo, Indonesia
Imelda Dian Rahmawati
Universitas Muhammadiyah Sidoarjo, Indonesia
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijppr.v19i0.1264
Published June 30, 2022
Keywords
  • Hotel Tax,
  • Restaurant tax,
  • egional Original Income (PAD)
How to Cite
Titania, E. B., & Rahmawati, I. D. (2022). The Effect of Hotel Tax and Restaurant Tax on Local Own-Source Revenue (PAD). Indonesian Journal of Public Policy Review, 19, 10.21070/ijppr.v19i0.1264. https://doi.org/10.21070/ijppr.v19i0.1264

Copyright (c) 2022 Elfanda Bary Titania, Imelda Dian Rahmawati

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This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

Regional Original Revenue (PAD) is regional revenue obtained from regional taxes, regional levies, the results of separated regional wealth management and other legitimate regional original revenues. Local taxes as the largest source of Regional Original Income (PAD), one of which comes from hotel taxes and restaurant taxes. The aims of this study are 1) to determine the effect of hotel tax on local revenue (PAD), 2) to determine the effect of restaurant tax on local revenue (PAD). The research method used is a quantitative method. The sample of this study uses secondary data obtained from the Regional Financial and Asset Management Agency (BPKAD), namely in the form of reports on the realization of hotel taxes, restaurant taxes and Regional Original Income (PAD) for 2019-2020. The analysis technique uses multiple linear regression, t test and coefficient of determination after all the data have met the requirements of the classical assumption test using SPSS version 25.0. Based on the research results, it is known that the hotel tax has a coefficient value of -79.039 and Sig 0.004 <0.05, meaning that hotel tax has a negative and significant effect on Regional Original Income (PAD). The restaurant tax has a coefficient value of 21.006 and Sig 0.007 <0.05, meaning that the restaurant tax has a positive and significant effect on Regional Original Income (PAD).

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