Analisis Dampak Pandemi COVID-19 terhadap Pendapatan Asli Daerah pada Anggaran Pendapatan & Belanja Daerah di Kota Pematangsiantar ( Tahun 2019-2021)

Abstract

This study aims to determine the impact of the Covid-19 pandemic on local revenue in the Regional Revenue & Expenditure Budget in Pematangsiantar City for the 2019-2021 period. The type of research used is descriptive quantitative method. This study uses data from BPS Pematangsiantar City Local Own-source & Local Government Budget in a period of three years (2019-2021). The results of this study indicate that there is a potential for significant differences in Local Own-Source Revenue in 2019-2020, there is no significant difference in Local Own-Source Revenue in 2020-2021, the most contributing from Local Own-Source Revenue component is the contribution of local taxes, the contribution of Local Own-Sources Revenue to the 2019-2020 Pematangsiantar City’s Local Government Budget is still classified as very less and not good and the 2019-2020 Pematangsiantar City’s Local Goverment Budget continues to experience a surplus.