ANALYSIS OF THE EFFECT OF ENTERTAINMENT TAX, HOTEL TAX AND RESTAURANT TAX ON REGIONAL ORIGINAL INCOME (PAD) IN GORONTALO CITY 2014-2018

Abstract

This study aims to analyze the effect of entertainment tax, hotel tax and restaurant tax on local revenue in Gorontalo City in 2014-2021. In achieving this goal, this study uses multiple regression analysis, with Time Series data. The data used is sourced from the Gorontalo City Financial Agency. The results of this study indicate that, (i) the entertainment tax has a positive effect on the local revenue of Gorontalo City, which means that if the entertainment tax increases, the local revenue will increase. (ii) hotel tax has a negative effect on Gorontalo City's local revenue, which means that every time there is an increase in hotel tax, the local revenue will decrease. (iii) restaurant tax has a positive effect on Gorontalo City's local revenue, which means that every time there is an increase in restaurant tax, the Gorontalo City's local revenue will increase.