The purpose of this study dimasuksudkan to know and analysis to determine the dominant factor in influencing the entertainment tax receipts in dp2ka significantly to economic growth in the city of tarakan. based on the results prove that the regional development expenditures have a significant effect on the growth of the city economy of tarakan it supported the results shown by the correlation coefficient (r = - 0050) with equation y = 16.464 + 0061 x, the constants of 16.464, which means a constant or intercept of the estimated from entertainment tax, if the variable x has the value 0, variable x changes in entertainment tax for 0061 that is, a slope or correlation coefficient changes the direction of change in pad city of tarakan (y) is matched by a change in entertainment tax that is controlled with x between entertainment tax pad city of tarakan. it has been tested with t tests that show the calculated < table. entertainment tax has positive (+) to pad tarakan city, where the decline was followed by a reduction in entertainment tax revenue the city of tarakan.

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