Tujuan dalam penelitian ini adalah untuk mengetahui pendapatan pedagang di taman kota sebelum dan selama pandemi covid-19 di kota tarakan. jenis penelitian ini adalah penelitian kuantitatif. penelitian ini dilakukan dalam rangka pengumpulan data dengan mengambil populasi dan sampel sebanyak 60 responden berdasarkan data yang penulis ambil dilapangan. teknik analisis yang digunakan adalah analisis regresi linier berganda dengan menggunakan uji parsial, uji simultan, uji asumsi klasik serta uji beda dua sampel dependen berpasangan dengan spss. hasil dari penelitian ini menunjukkan bahwa secara parsial diperoleh pada variabel modal sebelum pandemi dan modal selama pandemi memiliki pengaruh signifikan terhadap pendapatan pedagang ditaman kota di kota tarakan sedangkan variabel jam kerja sebelum pandemi memiliki pengaruh signifikan terhadap pendapatan pedagang ditaman kota dan jam kerja selama pandemi tidak memiliki pengaruh signifikan terhadap pendapatan pedagang ditaman kota. secara simultan diperoleh variabel modal dan variabel jam kerja, baik itu sebelum pandemi dan selama pandemi berpengaruh signifikan terhadap pendapatan pedagang ditaman kota di kota tarakan. selain itu, berdasarkan hasil penelitian uji beda, dapat disimpulkan bahwa dengan adanya pandemi covid-19 terdapat perbedaan signifikan terhadap pendapatan pedagang ditaman kota. hal ini bisa dilihat dengan adanya penurunan pendapatan pedagang ditaman kota selama terjadinya pandemi covid-19 di kota tarakan.

The purpose of this study was to determine the income of traders in the city park before and during the covid-19 pandemic in tarakan city. this type of research is quantitative research. this research was conducted in order to collect data by taking a population and a sample of 60 respondents based on the data the authors took in the field. the analytical technique used is multiple linear regression analysis using partial test, simultaneous test, classical assumption test and paired dependent two-sample difference test with spss. the results of this study indicate that partially obtained the capital variable before the pandemic and capital during the pandemic has a significant effect on the income of traders in the city park in tarakan city while the working hours variable before the pandemic has a significant effect on the income of traders in the city park and working hours during the pandemic does not have a significant effect on the income of traders in the city park. significant influence on the income of traders in the city park. simultaneously, the capital variable and working hours variable, both before the pandemic and during the pandemic, had a significant effect on the income of traders in the city park in tarakan city. in addition, based on the results of the difference test, it can be concluded that with the covid-19 pandemic there is a significant difference in the income of traders in the city park. this can be seen by the decrease in the income of traders in the city park during the covid-19 pandemic in tarakan city. keywords: income, capital, working hours