Analysis of Contribution, Effectiveness, Growth on Hotel and Restaurant Taxes to Regional Original Income (PAD) of Kediri Regency

The research aims to analyze the contribution of hotel and restauranttaxes in Kediri Regency in 2015-2023, to analyze the effectiveness of hoteland restaurant taxes on Kediri Regency Original Revenue (PAD) in 2015- 2023 and to determine the effect of hotel taxes and restaurant taxes on
Regional Original Revenue (PAD) Kediri Regency during the period 2015-2023. The research method uses quantitative methods using secondary data in the form of annual time periods (time series). The data used in this study is in the form data on the target and realization of hotel and restaurant tax revenues, as well as the realization of Regional Original Income (PAD) Kediri Regency during the period 2015 to 2023. The test tools used are the classical assumption test and multiple linear regression analysis.

The results of this study indicate that the level of contribution of hotel and restaurant taxes to Regional Orginal Income (PAD) Kediri Regency in very less contributing becausa the percentage value is 0,00-10% and for the hotel tax contribution rate of 0,15% and the restaurant tax contribution rate of 1,16%. And for the level of effectiveness of hotel tax and restaurant tax in Kediri Regency is includes in the very effective category with the average value of hotel tax off 116,11% and the average value of restaurant tax 134,98%. And simultaneously (together) had a significant effect on Kediri Regency PAD during the period 2015 to 2023.

Keyword : Contribution, Effectiveness, Local Taxes, Hotel and Restaurant Taxes, Regional Orginal Income (PAD)