Jurnal Ilmiah Akuntansi
Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)

PENGARUH PENERIMAAN PAJAK REKLAME, PAJAK RESTORAN DAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA SURAKARTA TAHUN 2020-2024

Diva Tiara Saraswati (ITB AAS Indonesia)
Desy Nur Pratiwi (ITB AAS Indonesia)
Rukmini Rukmini (ITB AAS Indonesia)



Article Info

Publish Date
14 Jul 2026

Abstract

This study aims to examine the effect of advertisement tax revenue, restaurant tax revenue, and hotel tax revenue on Regional Original Revenue (PAD) of Surakarta City for the period 2020–2024. This research uses secondary data collected through documentation and literature review methods. The analytical techniques employed in this study are multiple linear regression analysis and the coefficient of determination (Adjusted R²) using SPSS version 25. The population in this study consists of monthly realization reports of advertisement tax, restaurant tax, hotel tax, and Regional Original Revenue (PAD) of Surakarta City for 2020–2024 obtained from the Regional Revenue Agency (Bapenda) of Surakarta City, totaling 60 observations, with saturated sampling used as the sampling technique. The results show that advertisement tax revenue has a positive and significant effect on PAD, restaurant tax revenue also has a positive and significant effect on PAD, while hotel tax revenue does not have a significant effect on PAD. Furthermore, the Adjusted R² value of 94.5% indicates that 94.5% of the variation in PAD can be explained by advertisement tax, restaurant tax, and hotel tax revenues, while the remaining 5.5% is influenced by other variables not included in this study.

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Journal Info

Abbrev

jilak

Publisher

Subject

Education Other

Description

Jurnal Ilmiah Akuntansi (JILAK), E-ISSN: 3047-2334 (Online) / P-ISSN: 3047-1931 (print)) diterbitkan oleh Denasya Smart Publisher. Penerbitan jurnal ini bertujuan untuk meningkatkan kualitas ilmu pengetahuan, serta menyalurkan minat berbagi dan menyebarluaskan ilmu pengetahuan kepada akademisi, ...