Pengaruh Pajak Hotel, Restoran, Hiburan dan Retribusi Parkir Terhadap Pendapatan Asli Daerah

Aprilliani, Astrid
Yasin, Muaidy
Jumaedi, M

EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)
Vol 7 No 3 (2026): February 2026

This study analyzes the effect of Hotel Tax, Restaurant Tax, Entertainment Tax, and Parking Levy on Regional Original Revenue (PAD) in 10 regencies/cities in West Nusa Tenggara Province for the 2019–2023 period. The method used is panel data analysis with a Random Effects model. The results show that simultaneously, all four variables have a significant effect on PAD. However, partially, no tax variable is significant at α=0.05. Only Parking Levy has an effect at α=0.10. The research model is able to explain 51.51% of the variation in PAD, indicating that the contribution of revenue from regional taxes is still limited, while levies play a more direct role.