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This document analyzes the contribution and influence of hotel tax and restaurant tax on increasing regional original income (PAD) in Lhokseumawe City. It finds that the growth rates of hotel tax and restaurant tax in Lhokseumawe City over 8 years were pretty good, averaging 85.30% and 132.44% respectively. These taxes helped increase the average contribution to PAD by 53.04% over 9 years. Regression analysis showed that a 1% increase in hotel tax would increase PAD by 30.89% and a 1% increase in restaurant

Author

Raka Satriya

Language

EN