Pengaruh Penerimaan Pajak Daerah terhadap Pendapatan Asli Daerah (PAD) Kabupaten Batang Hari

Abstract

The purpose of this study was to examine the effect of hotel tax, restaurant tax, entertainment
tax, and street lighting tax on local revenue in Batang Hari Regency for the 2017-2020
fiscal year. This research was conducted at the Batang Hari Regional Finance Agency,
which is located on Jalan Jendral Sudirman, Muara Bulian. This type of research is a case
study with data collection techniques in the form of documentation. This study uses
secondary data. The analytical method of this study uses multiple regression analysis. The
results of this study indicate that (1) hotel tax has a positive but significant effect on local
revenue, (2) restaurant tax has a negative and significant effect on local revenue, (3)
entertainment tax has a positive and significant effect on local revenue, (4) Street lighting
tax has a positive and significant effect on local revenue, (5) Simultaneously hotel,
restaurant, entertainment and lighting taxes have a significant effect on local revenue.