<![CDATA[ABSTRACT The purpose of this study was to determine the relationship between Hotel Santika Radial Palembang's tax revenue and the number of rooms, occupancy rate, average length of stay, and room rate. This study used a random sampling method because the author used a homogeneous population, which consisted of all Hotel Santika Radial Palembang customers in 2021. A sample of 100 respondents was selected, and the data were analyzed using the IBM SPSS program. The case study at Hotel Santika Radial Palembang showed that the number of rooms, occupancy rates, and average room rates had a positive impact on hotel tax revenues. In contrast, in the case study at Hotel Santika Radial Palembang, the average length of stay had no effect on hotel tax revenue. Keywords : Hotel Tax Receipt, Number of Rooms, Room Occupancy Rate, Average Length of Stay, Average Room Rate. ABSTRAK Tujuan penelitian adalah untuk mengetahui apakah penerimaan pajak Hotel Santika Radial Palembang dipengaruhi oleh jumlah kamar, tingkat hunian, rata-rata lama menginap, dan rata-rata tarif kamar. Penelitian ini menggunakan metode random sampling karena penulis menggunakan populasi yang homogen yaitu seluruh pelanggan Hotel Santika Radial Palembang tahun 2021. Sampel sebanyak 100 orang yang memberikan tanggapan, dan digunakan program IBM SPSS untuk mengolah datanya. Studi kasus di Hotel Santika Radial Palembang menunjukkan bahwa jumlah kamar, tingkat hunian, dan tarif kamar rata-rata berdampak positif terhadap penerimaan pajak hotel. Sedangkan pada studi kasus di Hotel Santika Radial Palembang rata-rata lama menginap tidak berpengaruh terhadap penerimaan pajak hotel. Kata Kunci: Penerimaan Pajak Hotel, Jumlah Kamar, Tingkat Hunian Kamar, Rata-rata Lama Menginap, Rata-rata Tarif Kamar.]]>
