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All Journal JURNAL MANAJEMEN MOTIVASI
Qurrotu Aini, Dayang Syahla
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Contribution of Entertainment, Restauran, and Hotel Taxes to Regional Original Revenue (PAD) in Singkawang City Qurrotu Aini, Dayang Syahla; Fahmi, Muhammad; Umyana, Ayu
JURNAL MANAJEMEN MOTIVASI Vol 21 No 1 (2025): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v21i1.7758

Abstract

This study analyzes the contribution of entertainment, restaurant, and hotel taxes to the Regional Original Revenue (PAD) of Singkawang City from 2019 to 2023. Using a quantitative associative approach and multiple linear regression, 59 secondary data points were analyzed with SPSS 26. The results show that all three taxes have a positive and significant effect on PAD, with restaurant tax being the dominant contributor and entertainment tax the lowest. Collectively, the three taxes explain 100% of the variation in PAD. These findings highlight the importance of optimizing tourism-related taxes through intensification, extensification, and integrated policies to enhance regional fiscal independence..
Co-Authors MUHAMMAD FAHMI Umyana, Ayu