<![CDATA[Local Own-Source Revenue (Pendapatan Asli Daerah/PAD) is an important indicator formeasuring the level of fiscal independence of a region. Optimizing local revenue sources isessential for local governments in financing development and public services. This study aims toanalyze the effect of parking tax, restaurant tax, and cleanliness service retribution on the LocalOwn-Source Revenue of Lhokseumawe City.This research employs a quantitative approach usingsecondary time-series data obtained from the regional revenue realization reports of LhokseumaweCity for the period 2008–2024. The data were analyzed using multiple linear regression analysis.Hypothesis testing was conducted through partial tests (t-test), simultaneous tests (F-test), and thecoefficient of determination (R²). The results indicate that parking tax, restaurant tax, andcleanliness service retribution each have a significant effect on the Local Own-Source Revenue ofLhokseumawe City. Simultaneously, these three variables also have a significant effect on LocalOwn-Source Revenue. These findings suggest that parking tax, restaurant tax, and cleanlinessservice retribution play an important role in increasing regional revenue. This study is expected toprovide useful insights for local governments in formulating more effective policies to optimize taxand retribution revenues in order to enhance fiscal independence.]]>
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