<![CDATA[This study aims to analyze the growth rate, effectiveness, and contribution of Hotel Tax, Land and Building Tax (PBB P2), and Land and Building Acquisition Duty (BPHTB) revenues to the Local Own-Source Revenue (PAD) of Buleleng Regency during the 2020–2024 period. The study is motivated by fluctuations in Buleleng's PAD, which recorded its lowest realization of 88.54 percent in 2024. A quantitative descriptive approach was employed using secondary data obtained from the Regional Finance and Revenue Management Agency (BPKPD) of Buleleng Regency, with purposive sampling covering five years of observation. The analysis applied three approaches: growth rate, effectiveness, and contribution. The results show that Hotel Tax recorded an average growth rate of 46.78 percent (high), effectiveness of 102.36 percent (very effective), and a contribution of only 5.98 percent (very poor). PBB P2 showed a growth rate of -5.12 percent (very low), effectiveness of 101.12 percent (very effective), and a contribution of 5.86 percent (very poor). BPHTB recorded a growth rate of 13.70 percent (low), effectiveness of 111.05 percent (very effective), and the largest contribution among the three taxes at 13.04 percent (poor). Overall, although all three taxes are highly effective, their contribution to PAD remains low, indicating the need to optimize regional tax management in Buleleng Regency.]]>
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