Analisis Efektivitas dan Kontribusi Pajak Hotel, Pajak Restoran dan Pajak Hiburan Terhadap Pendapatan Asli Daerah (PAD) Kabupaten Tangerang

This study aims to analyze the effectiveness and contribution of Hotel Tax, Restaurant Tax and Entertainment Tax to the Regional Original Income (PAD) of Tangerang Regency. The research design used in this study was descriptive qualitative. Data collection techniques using literature study, documentation and observation. The results of this study indicate that the average level of effectiveness in 2017-2021 Hotel Tax is 119.72% which means it is classified as very effective, 112.90% Restaurant Tax means it is classified as very effective and 122.52% Entertainment Tax means it is classified as very effective. The average contribution rate for 2017-2021 Hotel Tax is 0.83%, which means that it is classified as very low in contribution, 9.90.90% for Restaurant Tax, which means that it is classified as very low in contribution, and 1.51% of Entertainment Tax, which means that it is classified as very low in contribution.