Track: Business Management

Abstract

Local Revenue is income obtained through sources of funds from local tax, regional retribution, the results of the management of the separated regional wealth, and other legitimate local revenues. Restaurant tax, advertising tax, hotel tax, and parking tax are included in local taxes, which are one of the sources of local revenue in Metro City. This study aims to determine the contribution of restaurant tax, advertising tax, hotel tax, and parking tax to local revenue in Metro City for 2016-2020. This study uses quantitive methods with descriptive research types. The population used is a local revenue budget realization report of Metro City, with a sample of 60 samples consisting from January 2016 to December 2020. The sampling technique used is non-probability sampling with saturated sampling. In this study, multiple linear regression analysis was used. This study uses Microsoft Excel 2016 and SPSS 26 Version 9 to process the data. The average contribution of restaurant tax revenue to local revenue during 2016-2020 is 95.39%, the contribution of advertising tax is 28.39%, the contribution of hotel tax is 18.00%, and the contribution of parking tax is 18.18%. The study's results simultaneously show an influence between restaurant tax, advertising tax, hotel tax, and parking tax on local revenue of 17.7%. The remaining 82.3% is influenced by other variables not explained in this study. Partially, the parking tax has a significant effect on local tax. However, the restaurant tax, advertising tax, and hotel tax have no significant effect on local revenue.Local Revenue is income obtained through sources of funds from local tax, regional retribution, the results of the management of the separated regional wealth, and other legitimate local revenues. Restaurant tax, advertising tax, hotel tax, and parking tax are included in local taxes, which are one of the sources of local revenue in Metro City. This study aims to determine the contribution of restaurant tax, advertising tax, hotel tax, and parking tax to local revenue in Metro City for 2016-2020. This study uses quantitive methods with descriptive research types. The population used is a local revenue budget realization report of Metro City, with a sample of 60 samples consisting from January 2016 to December 2020. The sampling technique used is non-probability sampling with saturated sampling. In this study, multiple linear regression analysis was used. This study uses Microsoft Excel 2016 and SPSS 26 Version 9 to process the data. The average contribution of restaurant tax revenue to local revenue during 2016-2020 is 95.39%, the contribution of advertising tax is 28.39%, the contribution of hotel tax is 18.00%, and the contribution of parking tax is 18.18%. The study's results simultaneously show an influence between restaurant tax, advertising tax, hotel tax, and parking tax on local revenue of 17.7%. The remaining 82.3% is influenced by other variables not explained in this study. Partially, the parking tax has a significant effect on local tax. However, the restaurant tax, advertising tax, and hotel tax have no significant effect on local revenue.