Korelasi Sumber Pertumbuhan Ekonomi dengan Pendapatan Asli Daerah (Pad) Kota Bandung

Abstract. Local Own-Source Revenue (PAD) is an indicator of fiscal independence influenced by regional economic activities. Bandung City has a diverse economic structure with significant potential to generate local tax revenue. This study aims to analyze the correlation between local taxes (BPHTB, PBB-P2, Hotel Tax, and Restaurant Tax) and sources of economic growth by business sectors in Bandung City during the 2020–2024 period. This study employs a quantitative approach using Pearson correlation analysis. Secondary data were obtained from Statistics Indonesia and the Government of Bandung City. The analysis was conducted on data transformed into natural logarithms to reduce unit differences and facilitate interpretation. The results show that BPHTB has a very strong and significant correlation with the Wholesale and Retail Trade Sector (r=0.965; p