Pengaruh Pajak Daerah, Retribusi Daerah, Produk Domestik Regional Bruto (PDRB), Belanja Modal dan Jumlah Penduduk terhadap Pendapatan Asli Daerah Provinsi Sumatera Utara Periode 2020-2022

Abstract

This study aims to determine the influence of Regional Taxes, Regional Retributions, Gross Regional Domestic Product, Capital Expenditure, and Population on Locally-Generated Revenue. The population of this study includes 33 Regencies/Cities in North Sumatera Province, with a sample size of 32 Regencies/Cities selected using purposive sampling and secondary data obtained from the Directorate General of Fiscal Balance (www.djpk.kemenkeu.go.id) and the Central Bureau of Statistics (www.bps.go.id). The analytical techniques used are descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results show that partially, Regional Taxes have a significantly positive influence on Locally-Generated Revenue. Regional Retributions have a significantly positive influence on Locally-Generated Revenue. Gross Regional Domestic Product has a significantly positive influence on Locally-Generated Revenue. Meanwhile, Capital Expenditure and Population do not influence Locally-Generated Revenue. Simultaneously, Regional Taxes, Regional Retributions, Gross Regional Domestic Product, Capital Expenditure, and Population have a significantly simultaneous influence on Locally-Generated Revenue.