Pengaruh Pertumbuhan Pajak Restoran, Pajak Hotel, dan Pajak Parkir terhadap Pendapatan Asli Daerah Kota Jambi

Nikitha Cahya Nabila; Wirmie Eka Putra; Jaya Kusuma Edy

doi:10.61132/moneter.v4i4.2678

Authors

Nikitha Cahya Nabila Universitas Jambi
Wirmie Eka Putra Universitas Jambi
Jaya Kusuma Edy Universitas Jambi

DOI:

https://doi.org/10.61132/moneter.v4i4.2678

Keywords:

Fiscal Decentralization, Hotel Tax, Local Revenue, Parking Tax, Restaurant Tax

Abstract

Regional original revenue (PAD) is a fundamental indicator of regional fiscal independence under fiscal decentralization. As an economic and service center in Jambi Province, Jambi City faces challenges in optimizing local tax realization despite ongoing sector growth. This study aims to analyze the simultaneous and partial effects of restaurant tax growth, hotel tax growth, and parking tax growth on the growth of PAD in Jambi City for the 2012-2024 period. Employing a quantitative approach with secondary annual time series data (N = 13), multiple linear regression analysis was conducted using SPSS 31 after confirming classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation). The findings reveal that restaurant tax, hotel tax, and parking tax growth simultaneously have a significant effect on PAD growth (F = 23.183; p < 0.001) with an adjusted R² of 0.847, indicating that 84.7% of PAD growth variation is explained by the model. Partially, hotel tax growth exhibits a positive and significant effect on PAD growth (t = 1.139; p < 0.001). In contrast, restaurant tax growth (p = 0.588) and parking tax growth (p = 0.076) show no statistically significant partial effect. These results imply the necessity for the local government to reinforce integrated tax digitalization and expand monitoring to improve restaurant and parking tax compliance.

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