The Impact of Restaurant Tax, Hotel Tax, Entertainment Tax, and Parking Tax on DKI Jakarta's Regional Original Income (PAD)

Feberwin Telaumbanua (Universitais Kristen Indonesia)

Escalate : Economics and Business Journal
Vol. 4 No. 02 (2026): Escalate: Economics and Business Journal

Regional Original Revenue (PAD) is a key indicator of regional financial independence, with local taxes serving as its primary source. This study analyzed the effects of restaurant, hotel, entertainment, and parking taxes on PAD in DKI Jakarta during 2020–2023. Using a quantitative associative approach, secondary monthly data (48 observations) from the DKI Jakarta Regional Revenue Agency were analyzed through multiple linear regression after natural logarithm transformation. The findings indicate that restaurant and hotel taxes have a positive and significant effect on PAD, while entertainment and parking taxes show no significant effect. Simultaneously, all four tax variables significantly influence PAD. The model explains 45.3% of PAD variation, suggesting that optimizing restaurant and hotel tax revenues can strengthen regional financial performance.