Pengaruh Pajak Hotel, Restoran, Hiburan dan Retribusi Parkir Terhadap Pendapatan Asli Daerah
-
Astrid Aprilliani
*
Universitas Mataram, Mataram,
Indonesia
- Muaidy Yasin Universitas Mataram, Mataram, Indonesia
- M Jumaedi Universitas Mataram, Mataram, Indonesia (*) Corresponding Author
Abstract
This study analyzes the effect of Hotel Tax, Restaurant Tax, Entertainment Tax, and Parking Levy on Regional Original Revenue (PAD) in 10 regencies/cities in West Nusa Tenggara Province for the 2019–2023 period. The method used is panel data analysis with a Random Effects model. The results show that simultaneously, all four variables have a significant effect on PAD. However, partially, no tax variable is significant at α=0.05. Only Parking Levy has an effect at α=0.10. The research model is able to explain 51.51% of the variation in PAD, indicating that the contribution of revenue from regional taxes is still limited, while levies play a more direct role.
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