<![CDATA[The existence of regional autonomy which includes the management of regional finances independently, local governments can increase local government revenues by exploring the potential of their regions. This study aims to analyze the effect of investment, the number of hotels and the number of restaurants / restaurants simultaneously and partially on local revenue (PAD) districts / cities in Bali Province. The data in this study are secondary data for the 2012-2019 period obtained at BPS Bali Province. The data analysis technique in this research is panel data regression analysis through the help of the Eviews 9 program using the Fixed Effect Model. Based on the results of the analysis, it is known simultaneously that the independent variables which include investment, the number of hotels and the number of restaurants / restaurants have a significant effect on PAD. Partially, investment has a positive but not significant effect on PAD, the number of hotels has a significant positive effect on PAD and the number of restaurants / restaurants has a significant positive effect on PAD.]]>
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