Pengaruh Pajak Hotel dan Pajak Restoran terhadap Pendapatan Asli Daerah (PAD) Kota Jambi Tahun 2013–2024 Effect of Hotel Tax and Restaurant Tax on Local Own-Source Revenue (PAD) of Jambi City in 2013–2024

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Page Numbers: 2359-2379
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Published: Sep 29, 2025
Digital Object Identifier: 10.58578/arzusin.v5i5.7513
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Setyo Adi Laksono1
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Setyo Adi Laksono
UIN Sultan Thaha Saifuddin Jambi

Abstract

The importance of hotel and restaurant taxes as primary sources of Regional Original Revenue (PAD) forms the background of this study, particularly in Jambi City, which has experienced growth in the tourism and service sectors but continues to face a gap between tax potential and actual revenue. This study aims to analyze the effect of hotel and restaurant taxes on Jambi City's PAD during the 2013–2024 period. A quantitative approach was employed using multiple linear regression analysis with EViews software. The data analyzed consisted of quarterly secondary data on hotel tax, restaurant tax, and PAD revenue obtained from the Regional Tax and Retribution Management Agency (BPPRD) of Jambi City, using a saturated sampling technique covering the entire observation period. Model validity was tested through classical assumption tests, t-tests, F-tests, and the coefficient of determination (R²). The results indicate that hotel tax has a positive and significant effect on PAD, while restaurant tax does not have a statistically significant partial effect. However, jointly, both taxes have a significant effect on PAD, contributing 39% to its variation. The study concludes that hotel tax is a strategic instrument for increasing Jambi City's PAD and should be optimized through tax base expansion, tourism sector promotion, and improved taxpayer compliance. In contrast, the effectiveness of restaurant tax requires further evaluation of its collection mechanisms to enhance its contribution to PAD.

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How to Cite
Laksono, S. A. (2025). Pengaruh Pajak Hotel dan Pajak Restoran terhadap Pendapatan Asli Daerah (PAD) Kota Jambi Tahun 2013–2024. ARZUSIN, 5(5), 2359-2379. https://doi.org/10.58578/arzusin.v5i5.7513

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Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

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