<![CDATA[The research objectives are 1) to determine the direct and indirect effect of hotel tax on local revenue through local taxes in Jayapura Regency; 2) to determine the magnitude of the direct and indirect effect of restaurant tax on local revenue through local taxes in Jayapura Regency. . The method used is quantitative method. The results show that 1) the effect of local taxes (Y2) on local revenue (Y3) is 1.05 with a significance level of 0.102 or greater than 0.05 which means that it is not significant meaning that there is a relationship between local taxes and local revenue but not significant, this is in line with the hypothesis in this study; 2) the indirect effect of each variable, where the effect of hotel tax (X1) on regional income (Y3) through local taxes (Y1) is 3.77, meaning that if the amount of hotel tax revenue increases, local revenue (Y2) also increases. Meanwhile, the effect of restaurant tax (X2) on local revenue (Y2) through local tax (Y1) is 2.90, meaning that if the restaurant tax (X2) increases, local original income (Y2) also increases; 3) The total effect is the overall effect between direct and indirect effects on each exogenous variable, namely hotel tax (X1), restaurant tax (X2) through local tax (Y1) on local revenue (Y2), to see the effect the total of each exogenous variable to each local tax function (Y1) and local revenue (Y2). Keywords: Hotel Tax, Restoren Tax, Regional Tax and Regional Original Income]]>
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