PAD (Pendapatan Asli Daerah): Efektivitas, Kontribusi, dan Pertumbuhan di Kota Kediri

The purpose of this research is to analyze growth rate, effectiveness, and contribution on hotel and restaurant taxes to original local government revenue(PAD) Kediri city in 2019-2023. The research type which was used was applied research which focus on kualitative data. The data collection techniques which were used in this research were interview, documentation and literature study as supporting data in the form of target data and realization of hotel and restaurant taxes in Kediri City. The result of this research showed that the percentage of hotel tax growth rate in Kediri City resulted 29.96% average which means included in the unsuccessful criteria and the average restaurant tax was 40.94% which was included in the less successful criteria. The effectiveness of hotel and restaurant taxes was included very effective criteria with 109,94% average percentage value of hotel tax and 115,17% restaurant tax. The contribution on hotel and restaurant taxes was included very less criteria with average percentage of hotel tax 1.70% and 8.91% restaurant tax. This was due to many other local tax items still supported local revenue Kediri city. Therefore, the government should strive to improve the performance in local tax collection, provide strict sanctions wich was suitable with taxpayer procedures and develop E-SPTD application in order that growth of hotel and restaurant taxes could contribute to local revenue Kediri city.