ABSTRACTThe purpose of this research is (1) To Determine The Effect of Taxes of revenue locally-generated revenue; (2) To Know the Entertainment Tax Effect Against Local Revenue; (3) To determine the simultaneous effects of hotel tax and entertainment to local revenues.These results indicate that: Tax Hotel significant positive effect on regional revenue Kendari, entertainment tax Influential Positive but not significant Against Local Revenue Kendari, and  Taxes And Entertainment Influential Simultaneously Against Local Revenue Kendari.Keywords: Hotel Tax, Entertainment Tax, and Local Revenue.
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