Abstract :
This study aims to examine the effect of entertainment tax, land and building tax, restaurant tax on local revenue in Surabaya City. The population in this study is the Realization Report of Entertainment Tax Revenue, Land and Building Tax, Restaurant Tax and Regional Original Revenue in Surabaya City for the period 2020-2022 (3 years). The sampling method used is saturated sampling. The sample studied is quarterly data where in 1 year there are 12 months so that the results are 12 x 3 = 36 months.
The data analysis technique uses multiple linear regression analysis tests, model feasibility tests (F tests), tests hypothesis, and determination coefficient tests (R²). The results of this study partially show that Entertainment Tax has no effect on Surabaya City Local Revenue, Land and Building Tax affects Surabaya City Local Revenue, and Restaurant Tax affects Surabaya City Local Revenue.