The Contribution of Land and Building Tax, Advertisement Tax, and Entertainment Tax to the Increase of Local Tax Revenue in Bandung City

This study aims to analyze the role of Land and Building Tax, Advertisement Tax, and Entertainment Tax in increasing Local Tax Revenue in Bandung City. Using a quantitative approach with multiple linear regression based on secondary data from 2019 to 2023, the research examines both partial and simultaneous effects. The descriptive analysis shows that Land and Building Tax has the highest and most stable revenue, Advertisement Tax provides a relatively consistent but smaller contribution, while Entertainment Tax is more volatile due to external factors. Simultaneously, the three taxes significantly affect Local Tax Revenue with a coefficient of determination of 41.7 percent, whereas only Land and Building Tax and Advertisement Tax show significant partial effects. These findings highlight the need to strengthen the management of Land and Building Tax and Advertisement Tax through digitalization and monitoring, while improving the governance of Entertainment Tax to optimize its role in supporting regional fiscal stability.