Pengaruh Pajak Hotel dan Pajak Restoran terhadap Pendapatan Asli Daerah (PAD) di Provinsi Aceh

Abstract

This study aims to analyze the effect of Hotel Tax and Restaurant Tax revenues on Regional Original Revenue (PAD) in the Regency/City Governments of Aceh Province. This study employs a quantitative approach using secondary data obtained from the Budget Realization Reports of the Directorate General of Fiscal Balance (DJPK) and the Central Statistics Agency (BPS) of Aceh. The sample covers all 23 regencies/cities in Aceh Province during the 2020–2024 period, resulting in 115 balanced panel data observations. Panel data regression analysis was conducted using EViews 12. Based on the Chow, Hausman, and Lagrange Multiplier tests, the Random Effect Model (REM) was selected as the best estimation model. The t-test results indicate that Hotel Tax has a positive and significant effect on PAD, with a regression coefficient of 0.122144 and a probability value of 0.0001 < 0.05. Restaurant Tax has a positive but insignificant effect, with a coefficient of 0.018229 and a probability value of 0.2731 > 0.05. Simultaneously, both taxes significantly affect PAD, with an F-statistic of 8.499799 and a probability value of 0.000419 < 0.05. The Adjusted R-Squared of 0.141506 indicates that 14.15% of the variation in PAD is explained by the two taxes. Local governments are expected to strengthen tax intensification and extensification through improved supervision, digitalization of restaurant tax payments, and optimization of the hotel services sector.