Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Moneter : Jurnal Ekonomi dan Keuangan
Nikitha Cahya Nabila
Universitas Jambi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Pertumbuhan Pajak Restoran, Pajak Hotel, dan Pajak Parkir terhadap Pendapatan Asli Daerah Kota Jambi Nikitha Cahya Nabila; Wirmie Eka Putra; Jaya Kusuma Edy
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 4 (2026): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v4i4.2678

Abstract

Regional original revenue (PAD) is a fundamental indicator of regional fiscal independence under fiscal decentralization. As an economic and service center in Jambi Province, Jambi City faces challenges in optimizing local tax realization despite ongoing sector growth. This study aims to analyze the simultaneous and partial effects of restaurant tax growth, hotel tax growth, and parking tax growth on the growth of PAD in Jambi City for the 2012-2024 period. Employing a quantitative approach with secondary annual time series data (N = 13), multiple linear regression analysis was conducted using SPSS 31 after confirming classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation). The findings reveal that restaurant tax, hotel tax, and parking tax growth simultaneously have a significant effect on PAD growth (F = 23.183; p < 0.001) with an adjusted R2 of 0.847, indicating that 84.7% of PAD growth variation is explained by the model. Partially, hotel tax growth exhibits a positive and significant effect on PAD growth (t = 1.139; p < 0.001). In contrast, restaurant tax growth (p = 0.588) and parking tax growth (p = 0.076) show no statistically significant partial effect. These results imply the necessity for the local government to reinforce integrated tax digitalization and expand monitoring to improve restaurant and parking tax compliance.
Co-Authors Jaya Kusuma Edy Wirmie Eka Putra