Penelitian ini bertujuan untuk mengetahui kontribusi pajak hotel, pajak restoran dan pajak hiburan terhadap pendapatan asli daerah dan efektivitas pajak hotel, pajak restoran dan pajak hiburan di Kota Tarakan tahun 2017-2022. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif dengan teknik pengumpulan data yaitu observasi, dokumentasi dan wawancara. Hasil penelitian ini menunjukkan bahwa kontribusi pajak daerah sektor pariwisata terhadap pendapatan asli daerah di Kota Tarakan tahun 2017-2022 diantaranya pajak hotel, pajak restoran dan pajak hiburan tergolong sangat kurang. Sedangkan tingkat efektivitas pajak daerah sektor pariwisata di Kota Tarakan tahun 2017-2022 diantaranya pajak hotel tergolong efektif, pajak restoran tergolong sangat efektif dan pajak hiburan tergolong kurang efektif.


Kata Kunci : Pajak hotel, pajak restoran dan pajak hiburan.

This research aims to determine the contribution of hotel, restaurant, and entertainment tax to regional original income and the effectiveness of hotel, restaurant, and entertainment tax in Tarakan City 2017-2022. The method used in this research is a quantitative descriptive method with data collection techniques including observation, documentation, and interviews. The research results show that the contribution of regional taxes in the tourism sector to regional original income in Tarakan City 2017-2022, including hotel, restaurant, and entertainment taxes, is classified as very low. Meanwhile, the level of effectiveness of regional taxes in the tourism sector in Tarakan City 2017-2022 includes hotel tax being classified as effective, restaurant tax being classified as very effective and entertainment tax being classified as less effective. Keywords: hotel tax, restaurant tax, and entertainment tax.