The Relationship between Hotel Tax, Restaurant Tax, and Entertainment Tax with Local Revenue in Bitung City from 2021 to 2023

Marsico Yolandro Tatipang (Sam Ratulangi University)
Jullie J Sondakh (Sam Ratulangi University)
Dhullo Afandi (Sam Ratulangi University)

Formosa Journal of Multidisciplinary Research (FJMR)
Vol. 5 No. 2 (2026): February 2026

Income Original Area (PAD) is reception Which obtained area Local revenue comes from local resources collected based on regional regulations in accordance with applicable laws and regulations. One of the main sources of PAD comes from regional taxes. This study aims to analyze the relationship between hotel taxes, restaurant taxes, and entertainment taxes with Regional Original Income. (PAD) City Bitung. Study This use method quantitative using a correlation analysis approach. The sample used in this study is data on hotel taxes, restaurant taxes, entertainment taxes, and Bitung City's local revenue (PAD) for the 2021–2023 period, with a total of 36 monthly data sets. Data analysis was performed using device soft SPSS version 26 For now closeness and direction of relationship between variables.