The Contribution of Entertainment, Restauran, and Hotel Taxes to Regional Original Revenue (PAD) in Singkawang City

This study analyzes the contribution of entertainment, restaurant, and hotel taxes to the Regional Original Revenue (PAD) of Singkawang City from 2019 to 2023. Using a quantitative associative approach and multiple linear regression, 59 secondary data points were analyzed with SPSS 26. The results show that all three taxes have a positive and significant effect on PAD, with restaurant tax being the dominant contributor and entertainment tax the lowest. Collectively, the three taxes explain 100% of the variation in PAD. These findings highlight the importance of optimizing tourism-related taxes through intensification, extensification, and integrated policies to enhance regional fiscal independence..