Sholikah, Fitri Anggraini Mir'atus (2026) Pengaruh Pajak Hotel, Pajak Restoran, Dan Pajak Reklame Terhadap Pendapatan Asli Daerah Kota Surabaya (Studi Kasus Badan Pendapatan Daerah Kota Surabaya). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze and demonstrate the impact of Hotel Tax, Restaurant Tax, and Advertising Tax on Surabaya City’s Local Revenue (PAD) for the 2021–2024 period. Local taxes are one of the primary sources of Local Revenue and play a crucial role in supporting fiscal autonomy and financing regional development. This study employs a quantitative approach using secondary data on the actual revenue from Hotel Tax, Restaurant Tax, and Advertising Tax, as well as the Local Own-Source Revenue of Surabaya City, sourced from official reports of the Regional Revenue Agency (Bapenda) and the Regional Financial and Asset Management Agency (BPKAD) of Surabaya City. This study uses a saturated sampling technique with a total sample of 48 monthly data points covering the period 2021–2024. Data analysis employs multiple linear regression using the Statistical Package for the Social Sciences (SPSS) Version 27. The results of the study show that Hotel Tax, Restaurant Tax, and Advertising Tax have different effects on Surabaya City’s Local Revenue. An increase in Hotel Tax revenue has a negative effect on Local Revenue, meaning that a rise in Hotel Tax revenue tends to be followed by a decline in Local Revenue. Conversely, Restaurant Tax has a positive effect on Local Revenue, so an increase in Restaurant Tax revenue will be followed by an increase in Local Revenue. Similarly, the Advertising Tax also has a positive effect on PAD, indicating that increased revenue from the advertising sector contributes to an increase in Surabaya’s Local Revenue. Keywords: Hotel Tax, Restaurant Tax, Advertising Tax, Local Revenue
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Ms FITRI ANGGRAINI MIR'ATUS SHOLIKAH | ||||||||
| Date Deposited: | 07 Jul 2026 01:38 | ||||||||
| Last Modified: | 07 Jul 2026 01:38 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54663 |
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