Analisis Pengaruh Produk Domestik Regional Bruto Per Kapita dan Jumlah Penduduk terhadap Kemandirian Keuangan Daerah Melalui Penerimaan Pajak Daerah pada Kabupaten/Kota di Sumatera Utara

Abstract

The objective of the study was to find out and to analyze the influence of PDRB per capita and population on autonomy fiscal through state and local tax revenues of districts/towns in North Sumatera. The study was a causal effect research The population was 25 districts and 8 towns in North Sumatera. There were 132 samples, taken by using census method in the observation period of 4 years (2010-2013). The independent variable was PDRB per capita and the population and dependent variable was autonomy fiscal, while state and local taxes were used as intervening variable. Multiple regression analysis was used for testing the first, second, and third hypothesis, while multiple regression analysis, based on Baron and Kenny models and Sobel test, was used for testing the fourth hypothesis. The result of the study showed that PDRB per capita and population had the influence on autonomy fiscal through state and local tax revenues. State and local taxes were a complete intervening which mediated the correlation between PDRB per capita and autonomy fiscal, and state and local taxes were partial intervening which mediated the correlation between population and local financial independence.