The Influence of The Number of Tourists on Local Revenue (PAD) of Karo District Through Taxes and Levies as Intervening Variables

Abstract

This study aims to determine the effect of the variable number of tourists on local revenue (PAD) of Karo Regency through taxes and fees as intervening variables either directly or indirectly. The type of research used is descriptive research method with a quantitative approach. The data used is in the form of time series data totaling 8 years. Data collection was carried out using secondary data in the form of local revenue data, the number of tourists, hotel taxes, restaurant taxes, parking fees, and recreation area fees for the period 2014 to 2021 and interpolating quarterly data from 2014 to 2014. 2021. The analytical method used in this study uses the Classical Assumption test and the Path Analysis method with time series data. Data collection was carried out using secondary data in the form of annual reports from the Tourism Office and BPKAPAD Karo Regency. The data was processed using SPSS version 25 and AMOS 22 with Path Analysis techniques. The results of this study indicate that directly the variable number of tourists has a positive and significant effect on regional taxes, the number of tourists has a positive and significant effect on regional retribution, the number of tourists has a positive and significant effect on PAD, regional taxes has a positive and significant effect on PAD, regional retribution has a positive effect but not significant to PAD. Indirectly the number of tourists has a positive and significant effect on PAD through local taxes and the number of tourists has a positive but not significant effect on PAD through regional retribution in Karo Regency.