PENGARUH PENDAPATAN ASLI DAERAH DAN ALOKASI UMUM TERHADAP BELANJA LANGSUNG DAN DAMPAKNYA TERHADAP PERTUMBUHAN EKONOMI DI KOTA BITUNG

PENGARUH PENDAPATAN ASLI DAERAH DAN ALOKASI UMUM TERHADAP BELANJA LANGSUNG DAN DAMPAKNYA TERHADAP PERTUMBUHAN EKONOMI DI KOTA BITUNG Feronika, Vekie A. Rumate, Een N. Walewangko Fakultas Ekonomi dan Bisnis, Magister Ilmu EkonomiUniversitas Sam ratulangi ABSTRAK Pendapatan Asli Daerah (PAD) merupakan salah satu komponen utama pemerintah daerah dalam menunjang alokasi anggaran pembangunan yang juga ditunjang oleh pemerintah pusat melalui pengalokasian Dana Alokasi Umum guna meningkatkan Belanja Langsung dan tujuan akhirnya adalah peningkatan pertumbuhan ekonomi daerah. Dengan adanya pertumbuhan ekonomi daerah diharapkan akan memberi efek domino dan berdampak pada peningkatan kesejahteraan masyarakat.Dalam penelitian ini digunakan analisis path atau analisis jalur untuk mengetahui seberapa besar pengaruh dua variable independen terhadap satu variable ndependent dan pengaruh secara tidak langsung terhadap variable dependen kedua. Dimana didapatkan hasil positif antara pendapatan asli daerah dan dana alokasi umum terhadap belanja langsung dan dampaknya terhadap pertumbuhan ekonomi di Kota Bitung.Kata kunci : Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Belanja Langsung, Pertumbuhan Ekonomil ABSTRACT Local Revenue is one of the main components of local government in supporting the development budget allocation is also supported by the central government through the allocation of general allocation funds in order to increase direct expenditure and the final goal is the improvement of the regional economy. With the region's economic growth is expected to be also a positive domino effect and impact on improving people's welfare.This study used path analysis or path analysis to determine how much influence the two variables are independent of one variable independent and indirect influence on both the dependent variable. Where the positive results obtained between the local revenue and general allocation of funds towards direct spending and its impact on economic growth in the city of Bitung. Keywords : Local revenue, General Allocation Fund, Direct Expenditure, Economic Growth

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ANALISIS POTENSI DAN EFEKTIVITAS PAJAK HOTEL DAN RESTORAN SERTA DAMPAKNYA TERHADAP PAD DAN PERTUMBUHAN EKONOMI DI KABUPATEN MINAHASA

JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH ◽

10.35794/jpekd.19775.19.6.2018 ◽

2019 ◽

Vol 19 (6) ◽

Author(s):

Jessy V. Tiwang ◽

Debby Ch. Rotinsulu ◽

Daisy S.M. Engka

Keyword(s):

Economic Growth ◽

Economic Development ◽

Positive Impact ◽

Tax Collection ◽

Local Revenue ◽

Starting Point ◽

The Impact ◽

The City

ABSTRAK Pembangunan ekonomi daerah khususnya Pemerintah Kota merupakan titik awal pelaksanaan pembangunan, sehingga daerah diharapkan bisa lebih mengetahui potensi dan apa yang menjadi kebutuhan daerahnya salah satunya peningkatan Pendapatan dan Pertumbuhan ekonomi melalui proses pemugutan pajak Hotel dan Restoran guna dampak sesuai yang diharapkan. Dalam penelitian ini bertujuan untuk menganalisis potensi dan efektivitas Pajak Hotel dan Restoranserta dampaknya terhadap Pendapatan Asli Daerah dan Pertumbuhan Ekonomi di Kabupaten Minahasa. Berdasarkan hasil penelitian menunjukkan bahwa Pajak Hotel dan Restoran masih kurang berpotensi, sementara untuk tingkat efektivitas, Pajak Hotel dan Restoran menunjukkan angka yang efektif yakni rata-rata diatas 100%, dan secara bersama variabel Pajak Hotel dan Restoran memberikan pengaruh yang positif terhadap Pendapatan Asli Daerah, begitu pula secara bersamaan variabel Pajak Hotel dan restoran serta Pendapatan Asli Daerah memberikan pengaruh yang positif terhadap tingkat pertumbuhan ekonomi yang ada di Kabuaten Minahasa. Kata Kunci : Pendapatan Asli Daerah, Pertumbuhan Ekonomi, Pajak Hotel dan Restoran ABSTRACT Economic development areas especially the city is the starting point of construction , so that the regions is expected to be more aware of their potential and what has been one of the needs of the regions increase in income and economic growth through a tax collection hotel and restaurant to the impact as expected. In this study aims to to analyze the all the potential and the effectiveness of tax hotel tax and restoranserta what effect it had on the regional genuine income and economic growth in kabupaten Minahasa . Based on the research shows that hotel and restaurant tax potential is weak , while the effectiveness , hotel and restaurant tax shows a figure that is effective and above 100% , and together the hotel and restaurant tax positive impact on local revenue , this is also at the same time the hotel and restaurant tax and local revenue positive impact on the economic growth is in kabupaten Minahasa . Keyword : Local revenue, economic growth, hotel and restaurant taxes

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Analisis Efektivitas, Kontribusi Pajak Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (PAD) Serta Tingkat Kemandirian Daerah Kota Pariaman

EKONOMIS Journal of Economics and Business ◽

10.33087/ekonomis.v5i1.312 ◽

2021 ◽

Vol 5 (1) ◽

pp. 84

Author(s):

Randy Primahadi ◽

Rahmat Kurniawan

Keyword(s):

Central Government ◽

Descriptive Analysis ◽

Financial Assistance ◽

Regional Government ◽

Analysis Method ◽

Quantitative Descriptive Analysis ◽

Local Revenue ◽

Quantitative Descriptive ◽

The City

This study aims to examine the effectiveness, contribution, local retribution on local revenue and the level of independence of Kota Pariaman. The data analysis method used in this research is quantitative descriptive analysis method. This method is a method of analysis by using the calculation of the financial data obtained to solve problems in accordance with the research objectives. The average level of regional independence in Kota Pariaman during 2014-2018 is 6.09% with a pattern of instructive relationships. It can be seen that the level of regional independence of Kota Pariaman is very low, only around 6% during 2014 to 2018 with a pattern of instructive relationships. This means that the city of Pariaman is very dependent on financial assistance from the center. the role of the central government is more dominant than the independence of the regional government.

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The Influence of Economic Growth on the Degree of Autonomy of the Regions and the Absorption of Labor and Social Welfare: Regencies and Cities of Maluku Province

International Journal of Economics and Finance ◽

10.5539/ijef.v8n2p234 ◽

2016 ◽

Vol 8 (2) ◽

pp. 234

Author(s):

Nahu Daud

Keyword(s):

Economic Growth ◽

Social Welfare ◽

Path Analysis ◽

Significant Influence ◽

Positive Impact ◽

Well Being ◽

County Government ◽

The Government ◽

The City

This research aims (1) to analyze and test the influence of economic growth on the degree of autonomy the area in County Government and city of Maluku Province, (2) Analyze and test the influence of economic growth on the absorption of labor on County Government and city of Maluku province (3) Analyze and test the influence of economic growth on the welfare of society at the County Government and the city of Maluku province (4) Analyze and test the influence of degree of autonomous region of absorption of labor on County Government and city of Maluku province, (5) Analyze and test the influence of the degree of autonomy the area of social welfare in the Government District and the city of Maluku province (6) Analyze and test the influence of absorption of labor against the welfare of the community on County Government and City Maluku province. The approach used is the analysis of Path Analysis, intended to answer a relationship direct or indirect causal model has been developed on the basis of theoretical consideration of researchers and certain knowledge. In addition to the causal relationship is based on the data, also based on knowledge, the formulation of hypotheses and logical analysis, so that it can be called path analysis can be used to test a set of causal hypotheses as well as to interpret these relationships.The results showed (1) economic growth positively and significantly influence the degree of autonomy of the region. These results lend support to the hypothesis of one stating that economic growth was a significant influence on the degree of autonomy of the region. (2) The influential economic growth positively and significantly to labor absorption. These results lend support to the hypothesis of two stating that the influential economic growth dramatically to labor absorption. (3) Economic growth positively and significantly influences the well-being of the community. These results provide support for the three hypotheses which state that the economic growth affects significantly to the well-being of society. (4) The degree of autonomy the positive and significant effect of absorption of labor. (5) The degree of autonomy to the region in a positive and significant effect on the welfare of society. (6) The positive impact of labor absorption and significantly to the well-being of society. (7) The results of the discussion to confirm that economic growth affectsconsiderably to the well-being of the community through the degree of autonomy of the regions and the absorption of labor. Significant influence occurs because the existence of a direct relationship with the role of the community.

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PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA PERIMBANGAN TERHADAP PERTUMBUHAN EKONOMI SERTA DAMPAKNYA TERHADAP KEMISKINAN DI KOTA BITUNG

JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH ◽

10.35794/jpekd.15774.19.1.2017 ◽

2019 ◽

Vol 19 (1) ◽

Author(s):

Dewi Chrisanty Paat ◽

Rosalina A.M. Koleangan ◽

Vekie Adolf Rumate

Keyword(s):

Economic Growth ◽

Path Analysis ◽

North Sulawesi ◽

Analysis Technique ◽

Negative Effect ◽

The City ◽

Poverty Levels ◽

Positive Effect

PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA PERIMBANGAN TERHADAP PERTUMBUHAN EKONOMI SERTA DAMPAKNYA TERHADAP KEMISKINAN DI KOTA BITUNG Dewi Chrisanty Paat, Rosalina A.M.Koleangan, Vekie A. RumateFakultas Ekonomi dan Binis, Magister Ilmu Ekonomi dan BisnisUniversitas Sam Ratulangi, Manado ABSTRAK Kota Bitung merupakan kota yang strategis dan mempunyai daya tarik sehingga banyak dilihat oleh investor. Hal ini terlihat dari banyaknya jumlah investasi berupa perusahaan/industri yang masuk Kota Bitung. Dan juga merupakan pelabuhan samudra terbesar di Sulawesi Utara. Dengan banyaknya potensi yang ada di Kota Bitung di harapkan pemerintah kota mampu untuk menggali setiap potensi yang ada guna untuk membangun dan mensejahtrakan masyarakat Kota Bitung. Tujuan dari penelitian ini untuk menganalisis bagaimana pengaruh PAD dan dana perimbangan terhadap pertumbuhan ekonomi serta dampaknya pada kemiskinan di Kota Bitung. Teknik analisis yang digunakan adalah analisis jalur (Path Analysis). Hasil penelitian menunjukan bahwa Pendapatan Asli Daerah (PAD) berpengaruh negatif terhadap pertumbuhan ekonomi akan tetapi tidak berpengaruh secara signifikan. Dana Perimbangan berpengaruh positif terhadap pertumbuhan ekonomi akan tetapi tidak berpengaruh signifikan secara statistik. Pendapatan Asli Daerah (PAD) dan Pertumbuhan Ekonomi berpengaruh negatif terhadap tingkat kemiskinan dan signifikan secara statistik. Dana Perimbangan berpengaruh positif terhadap tingkat kemiskinan di Kota Bitung akan tetapi tidak signifikan secara statistik. Kata Kunci: PAD, Dana Perimbangan, Pertumbuhan Ekonomi dan Tingkat Kemiskinan ABSTRACT Bitung is a strategic city and has so much appeal seen by investors. This is evident from the large number of investments in the form of companies / industries are entering the city of Bitung. And is also the largest ocean port in North Sulawesi. With so many potential that exists in the city of Bitung in the hope that the municipality is able to explore every potential that exists in order to build and prosperios people in Bitung. The purpose of this study to analyze the influence of the region own source revenue and the balance funds on economic growth and its impact on poverty in the city of Bitung. The analysis technique used is the analysis of the path (Path Analysis). The results showed that the region own source revenue has a negative effect on economic growth but not significantly. Balance Fund has a positive effect on economic growth but not significant statistically. region own source revenue and the Economic Growth negatively affect poverty levels and statistically significant. Balance Fund has a positive effect on the level of poverty in the city of Bitung but not statistically significant. Keyword: Region own source revenue, Balance Of Fund, Economic Growth and Poverty

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PENGARUH BELANJA PEMERINTAH TERHADAP PERTUMBUHAN EKONOMI DAN PENGENTASAN KEMISKINAN DI KOTA BITUNG

JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH ◽

10.35794/jpekd.15785.19.2.2017 ◽

2019 ◽

Vol 19 (2) ◽

Author(s):

Yeni Saarce Magdalena Lantu ◽

Rosalina A.M. Koleangan ◽

Tri Oldy Rotinsulu

Keyword(s):

Economic Growth ◽

Economic Development ◽

Local Government ◽

Multiple Regression ◽

Independent Variable ◽

The City ◽

Direct Expenditure

PENGARUH BELANJA PEMERINTAH TERHADAP PERTUMBUHAN EKONOMI DAN PENGENTASAN KEMISKINAN DI KOTA BITUNG Yeni Saarce Magdalena Lantu, Rosalina A.M. Koleangan, Tri Oldy RotinsuluEkonomi Pembangunan – Fakultas Ekonomi dan BisnisUniversitas Sam ratulangi ABSTRAKAlokasi belanja dari pemerintah daerah merupakan salah satu indikator percepatan pembangunan yang terjadi di daerah, dimana alokasi belanja ini kemudian dibagi dalam dua kategori utama yakni belanja langsung dan belanja tidak langsung.Melalui penelitian ini akan dibuktikan bagaimana alokasi belanja langsung dan belanja tidak langsung memberi pengaruh terhadap perkembangan perekonomian di kota Bitung yang dilihat dari pertumbuhan ekonomi serta bagaimana pengaruhnya terhadap tingkat kemiskinan yang terjadi. Penelitian ini sendiri akan menggunakan regresi berganda sebanyak dua kali, untuk melihat pengaruh masing-masing variabel independent terhadap masing-masing variabel dependent. Kata kunci: Belanja langsung, Belanja Tidak Langsung, Pertumbuhan Ekonomi, Kemiskinan.ABSTRACT The allocation of expenditure from local government is one of the indicators of the acceleration of development that occurs in the region, where the allocation of expenditure is then divided into two main categories namely direct expenditure and indirect spending.Through this research will be proved how the allocation of direct expenditure and indirect spending gives effect to the economic development in the city of Bitung seen from the economic growth and how its influence on the level of poverty that occurred. This research alone will use multiple regression twice, to see the influence of each independent variable to each dependent variable . Keywords: Direct Expenditure, Indirect Expenditure, Economic Growth, Poverty.

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PENGARUH KEMANDIRIAN KEUANGAN DAERAH TERHADAP PERTUMBUHAN EKONOMI KABUPATEN/KOTA PROVINSI BANTEN

JURNAL EKONOMI DAN KEBIJAKAN PEMBANGUNAN ◽

10.29244/jekp.3.1.8-22 ◽

2018 ◽

Vol 3 (1) ◽

pp. 8-22

Author(s):

Stannia Cahaya Suci ◽

Alla Asmara

Keyword(s):

Economic Growth ◽

Panel Data ◽

Key Words ◽

Central Government ◽

Fiscal Decentralization ◽

Regional Finance ◽

Local Revenue ◽

Negative Effect ◽

Positive Effect ◽

Descriptive Method

Fiscal decentralization aims to improve regional finance independency and reduce the fiscal dependency of central government. However, in practice, there are many areas that still rely on the assistance central finance for their regional development. This research aims to discuss the development of regional finance independency and analyze the influence of regional finance independency on economic growth in Banten Province. This research uses descriptive method and panel data on 6 (six) regencies and cities in Banten Province at 2001-2011. The results showed the significantly positive effect of regional finance independency on economic growth and significantly negative effect of balance fund’s ratio on economic growth. Key words: local revenue, economic growth, panel data

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PENGARUH KEMANDIRIAN KEUANGAN DAERAH TERHADAP PERTUMBUHAN EKONOMI KABUPATEN/KOTA PROVINSI BANTEN

JURNAL EKONOMI DAN KEBIJAKAN PEMBANGUNAN ◽

10.29244/jekp.3.1.2014.8-22 ◽

2018 ◽

Vol 3 (1) ◽

pp. 8-22

Author(s):

Stannia Cahaya Suci ◽

Alla Asmara

Keyword(s):

Economic Growth ◽

Panel Data ◽

Key Words ◽

Central Government ◽

Fiscal Decentralization ◽

Regional Finance ◽

Local Revenue ◽

Negative Effect ◽

Positive Effect ◽

Descriptive Method

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Adakah Pengaruh Pertumbuhan Ekonomi terhadap Pendapatan Asli Daerah?

Jurnal Ilmu Ekonomi dan Pembangunan ◽

10.20961/jiep.v16i2.2312 ◽

2017 ◽

Vol 16 (2) ◽

Author(s):

Faishal Fadli

Keyword(s):

Economic Growth ◽

Gross Domestic Product ◽

Regional Development ◽

Local Governments ◽

Central Government ◽

Domestic Product ◽

Local Revenue ◽

Economic Progress ◽

Regional Budget ◽

The Government

The implementation of regional autonomy resulted in each region to be able to manage their finances independently. This is one way the central government to remove the dependency of local governments to the central government. Thus requiring local governments to explore the sources of local revenue in order to finance regional development. In an effort to increase local revenues derived from the PAD is determined by economic factors or economic potential which has the prospect to be developed for each area. While the economic progress of a region heavily dependent on the development efforts undertaken by the government in providing public facilities to support economic activity. so it needs to be studied further economic growth in East Java, which increased from year to year, is also accompanied by an increase in revenue (PAD) as one source of income in financing regional development. The result indicates the role of the revenue (PAD) in the Regional Budget (APBD) of East Java Province indicates that there is still very small, with an average of 15.47% of the total revenue budget. This means that the level of dependence of local governments on the central government is still high. Although the results of regional revenue projections indicate that component has been great in their contribution of the reception area, which amounted to 69.52%. Using the ordinary least squre method, the result of regression correlation are insignificant. This means that the regional gross domestic product does not have an effect on revenue of East Java Province. If an increase or decrease in regional gross domestic product will not increase or decrease revenue amount. This means that there is no significant relationship between economic growths towards the reception of the revenue. Keywords: economic growth, revenues (PAD), Regional Budget (APBD), Gross Domestic Product (GDP).

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PENGARUH PENGAWASAN TERHADAP PERTUMBUHAN EKONOMI DI KOTA MANADO

JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH ◽

10.35794/jpekd.23444.19.10.2019 ◽

2019 ◽

Vol 19 (10) ◽

Author(s):

Fanny Torar ◽

Paulus Kindangen ◽

Vecky A.J Masinambow

Keyword(s):

Economic Growth ◽

Local Government ◽

Path Analysis ◽

Regional Government ◽

Analysis Technique ◽

Regional Budget ◽

Negative Effect ◽

The Government ◽

The City ◽

Goals And Objectives

ABSTRAK Berubahnya sistem pemerintahan dari sentralisasi menjadi desentralisasi, menuntut pembangunan yang merata di setiap daerah sehingga pembangunan yang tadinya dilaksanakan secara terpusat diberikan kepada daerah untuk mengatur daerahnya sendiri. Kebijakan pemerintah dibidang otonomi daerah pada dasarnya dimaksudkan untuk menata ulang hubungan antara pusat dan daerah dalam berbagai tugas dan tanggung jawab yang menyangkut urusan penyelenggaraan pemerintahan. Inspektorat merupakan suatu lembaga pengawasan di lingkungan pemerintah daerah, baik untuk tingkat provinsi, kabupaten atau kota memaikan peran yang sangat penting dan signifikan untuk kemajuan dan kebersihan pemerintah daerah dan perangkat daerah di lingkungan pemerintah daerah dalam menyelenggarakan pemerintahan di daerah dan mencapai tujuan dan sasaran yang telah ditetapkan. Dengan semakin meningkatnya tuntutan masyarakat atas penyelenggaraan pemerintah yang bersih, adil, transparan dan akuntabel harus disikapi dengan serius dan sistematis.Tujuan dari penelitian ini untuk menganalisis apakah pengawasan berpengaruh terhadap APBD dan pertumbuhan ekonomi di Kota Manado. Teknik analisis yang digunakan adalah analisis jalur (Path Analysis). Hasil penelitian menunjukan bahwa Anggaran Pengawasan Reguler berpengaruh negatif tidak signifikan secara statistik terhadap APBD. Anggaran Pengawasan Khusus berpengaruh positif tidak signifikan secara statistik terhadap APBD Kota Manado. Anggaran Pengawasan Reguler berpengaruh negatif tidak signifikan terhadap Pertumbuhan Ekonomi. Variabel Anggaran Pengawasan Khusus berpengaruh positif tidak signifikan secara statistik terhadap Pertumbuhan Ekonomi dan variabel APBD berpengaruh positif signifikan secara statistik terhadap Pertumbuhan Ekonomi Kota Manado. Kata kunci: Anggaran Pengawasan, APBD, Pertumbuhan Ekonomi ABSTRACT The change in the government system from centralization to decentralization requires demand for equitable development in each region so that the development that was carried out centrally was given to the regions to regulate their own regions. Government policy in the area of regional autonomy is basically intended to rearrange relations between the center and the regions in various tasks and responsibilities concerning the affairs of administering the government. The Inspectorate is a supervisory institution within the local government, both at the provincial, district or city levels displaying a very important and significant role for the progress and cleanliness of regional government and regional apparatus in the local government in carrying out governance in the regions and achieving the goals and objectives set. With the increasing demands of the community for the administration of a clean, fair, transparent and accountable government, it must be taken seriously and systematically. The purpose of this study is to analyze whether supervision influences the regional budget and economic growth in the city of Manado. The analysis technique used is path analysis. The results showed that the Regular Oversight Budget had a negative effect not statistically significant on the APBD. The Special Supervision Budget has a positive and not statistically significant effect on the Manado City Budget. The Regular Oversight Budget has no significant negative effect on Economic Growth. The Special Supervision Budget variable has a positive and not statistically significant effect on Economic Growth and the APBD variable has a statistically significant positive effect on the Economic Growth of the City of Manado. Keywords: Supervision Budget, Regional Budget, Economic Growth

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Analisis Efektivitas dan Laju Pertumbuhan Pajak Daerah serta Kontribusinya Terhadap Pendapatan Asli Daerah Di Kota Bogor Periode 2013-2017

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v8i1.289 ◽

2020 ◽

Vol 8 (1) ◽

pp. 37-48

Author(s):

Secillia Herjanti ◽

I Wayan Teg Teg

Keyword(s):

Growth Rate ◽

Central Government ◽

Average Growth Rate ◽

Tax Collection ◽

Average Growth ◽

Regional Autonomy ◽

Local Revenue ◽

Local Taxes ◽

The City ◽

Average Contribution

The existence of regional autonomy that applies in Indonesia, the autonomous region both provincial and district / city must be able to regulate and manage their own regions and are required to try to increase Regional Original Revenue (PAD) which has potential in the region one of which is in the collection of local taxes. Hotel Tax, Restaurant Tax and Entertainment Tax have the potential to increase PAD in Bogor City. The purpose of this study was to determine the level of effectiveness of hotel tax collection, restaurant tax and entertainment tax in the city of Bogor for the period 2013-2017, find out how much the growth rate of hotel taxes, restaurant tax and entertainment tax in the city of Bogor in the period 2013-2017 and how much the contribution of tax hotel, restaurant tax and entertainment tax on Regional Original Revenue (PAD) in Bogor City for the period 2013-2017. The method used in this research is descriptive qualitative method.The results of this study indicate that the effectiveness of hotel tax, restaurant tax and entertainment tax for the 2013-2017 period in the city of Bogor are included as very effective criteria with the effectiveness level of hotel tax collection, restaurant tax and entertainment that exceeds 100% each year. The average growth rate for hotel tax, restaurant tax and entertainment tax for the 2013-2017 period in Bogor City is as follows, 14.15%, 17.55% and 11.93%. The increase / decrease in the growth rate of hotel taxes, restaurant taxes and entertainment taxes each year is caused by several factors including the policies of the central government, the influence of the increase / decrease in the number of visitors who come, and the level of tourists visiting Bogor City. Meanwhile, the average contribution of hotel tax, restaurant tax and entertainment tax to PAD for the 2013-2017 period in the City was 8.58% with very less criteria, 11.50% with less criteria and 3.09% with very less criteria. The decrease in the contribution of hotel tax, restaurant tax and entertainment tax is influenced by the central government policy, the number of visitors and the significant increase in the realization of other regional tax revenues (BPHTB). Keywords: Local Revenue, Hotel Tax, Restaurant Tax, Entertainment Tax, Effectiveness, Growth Rate and Contribution.

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