JURNAL MANAJEMEN MOTIVASI
Vol 21 No 1 (2025): Jurnal Manajemen Motivasi

The Contribution of Entertainment, Restauran, and Hotel Taxes to Regional Original Revenue (PAD) in Singkawang City

Qurrotu Aini, Dayang Syahla (Unknown)
Fahmi, Muhammad (Unknown)
Umyana, Ayu (Unknown)

Article Info

Publish Date
30 Jun 2025

Abstract

This study analyzes the contribution of entertainment, restaurant, and hotel taxes to the Regional Original Revenue (PAD) of Singkawang City from 2019 to 2023. Using a quantitative associative approach and multiple linear regression, 59 secondary data points were analyzed with SPSS 26. The results show that all three taxes have a positive and significant effect on PAD, with restaurant tax being the dominant contributor and entertainment tax the lowest. Collectively, the three taxes explain 100% of the variation in PAD. These findings highlight the importance of optimizing tourism-related taxes through intensification, extensification, and integrated policies to enhance regional fiscal independence..

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Journal Info
JURNAL MANAJEMEN MOTIVASI
Website

Abbrev

jm_motivasi

Publisher

Universitas Muhammadiyah Pontianak

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Manajemen Motivasi (JMM) adalah Jurnal Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Pontianak yang diterbitkan secara berkala 2 (dua) kali dalam satu tahun (Juni dan Oktober) sebagai sarana untuk menyebarluaskan hasil penelitian dan ilmu pengetahuan di bidang ilmu manajemen ...