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All Journal Formosa Journal of Multidisciplinary Research (FJMR)
Marsico Yolandro Tatipang
Sam Ratulangi University
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Education Social Sciences

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The Relationship between Hotel Tax, Restaurant Tax, and Entertainment Tax with Local Revenue in Bitung City from 2021 to 2023 Marsico Yolandro Tatipang; Jullie J Sondakh; Dhullo Afandi
Formosa Journal of Multidisciplinary Research Vol. 5 No. 2 (2026): February 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v5i2.2

Abstract

Income Original Area (PAD) is reception Which obtained area Local revenue comes from local resources collected based on regional regulations in accordance with applicable laws and regulations. One of the main sources of PAD comes from regional taxes. This study aims to analyze the relationship between hotel taxes, restaurant taxes, and entertainment taxes with Regional Original Income. (PAD) City Bitung. Study This use method quantitative using a correlation analysis approach. The sample used in this study is data on hotel taxes, restaurant taxes, entertainment taxes, and Bitung City's local revenue (PAD) for the 2021–2023 period, with a total of 36 monthly data sets. Data analysis was performed using device soft SPSS version 26 For now closeness and direction of relationship between variables.
Co-Authors Dhullo Afandi Jullie J Sondakh