Pengaruh Pajak Hotel, Pajak Restoran dan Pajak Hiburan terhadap Pendapatan Asli Daerah (PAD) di Mebidang

Abstract

This study aims to determine the effect of Hotel Tax, Restaurant Tax and Entertainment Tax on Locally-Generated Revenue at Mebidang. This study uses secondary data. The objects of research in this study are The Medan City Revenue Department, Regional Revenue and Asset Financial Management Agency of Binjai City and Deli Serdang Revenue Department in 2013-2022. The research method used is panel data analysis method. The results show that Hotel Tax, Restaurant Tax and Entertainment Tax have a simultaneous effect on Locally-Generated Revenue at Mebidang in 2013-2022. Partially, Hotel Tax and Restaurant Tax each have positive and significant effect on Locally-Generated Revenue. However, the Entertainment Tax has a negative and significant effect on the Locally-Generated Revenue at Mebidang in 2013-2022.