PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH PADA KABUPATEN/KOTA DI PROVINSI SULAWESI TENGGARA PERIODE 2020-2022

Abstrak

This study aims to determine the effect of regional taxes and regional levies on the original regional income of districts/cities in Southeast Sulawesi Province in 2020-2022. The sample in this study was 17 districts/cities in Southeast Sulawesi Province. This study used a saturated sampling technique. The data collection method used documentation. The data analysis method used multiple linear regression analysis with the help of the IBM SPSS 29 application. The results of this study indicate that (1) Regional taxes have a positive and significant effect on the original regional income of districts/cities in Southeast Sulawesi Province. (2) Regional levies have a positive but not significant effect on the original regional income of districts/cities in Southeast Sulawesi Province. (3) Regional taxes and regional levies have a positive and significant effect simultaneously on the original regional income of districts/cities in Southeast Sulawesi Province.

Kata kunci

• Original Regional Income
• Pendapatan Asli Daerah
• Regional Levies
• Regional Taxes
• Retribusi Daerah
• pajak daerah