ANALISIS PAJAK DAERAH, RETRIBUSI DAERAH DAN LABA BUMD TERHADAP PENDAPATAN ASLI DAERAH PROVINSI SUMATERA BARAT

JENE, ING MARTHA and Rohima, Siti (2024) ANALISIS PAJAK DAERAH, RETRIBUSI DAERAH DAN LABA BUMD TERHADAP PENDAPATAN ASLI DAERAH PROVINSI SUMATERA BARAT. Undergraduate thesis, Sriwijaya University.

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Abstract

This study analyzes the influence of local taxes, local levies, and profits of regional-owned enterprises on local own-source revenue in West Sumatra Province. A quantitative approach is used with secondary data in the form of time series data for the period 2003-2023 obtained from the BPS Central Bureau of Statistics and the Directorate General of Fiscal Balance DJPK. The analytical methods applied include Growth, Effectiveness, Contribution, and Multiple Linear Regression to test the relationship between the research variables. The results showed that local taxes made the largest contribution to PAD, with an average of 79 percent, reflecting its stability as the main source of local funding. In contrast, the contribution of local retribution was very low, at only 0.3 percent, indicating the need to optimize collection and management. BUMD profit contributed 3.11 percent, indicating the potential for improvement if BUMD management is more professional and efficient. Simultaneously, these three variables have an influence on PAD. This study confirms the importance of strategic local tax management, levy optimization, and improved BUMD performance to strengthen local fiscal independence.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pajak Daerah, Retribusi Daerah Laba BUMD dan Pendapatan Asli Daerah
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD72-88 Economic growth, development, planning
Divisions:	01-Faculty of Economics > 60201-Development Economics (S1)
Depositing User:	Ing Martha Jene
Date Deposited:	20 Jan 2025 08:21
Last Modified:	20 Jan 2025 08:21
URI:	http://repository.unsri.ac.id/id/eprint/165871

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