Analisis Kontribusi Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah (PAD) di Sumatera Utara
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Syaifullah
*
Universitas Al-Azhar,
Indonesia
Abstract
This research aims to analyze the contribution of local taxes and levies to Local Own-Source Revenue (PAD) in North Sumatra Province during the 2018-2022 period. The population in this study comprises all 33 districts/cities in North Sumatra Province, with a sample of 30 districts/cities selected using purposive sampling technique. This research employs a quantitative approach with descriptive and inferential analysis. The data analysis methods include contribution analysis, trend analysis, effectiveness analysis, and panel data regression analysis. The results show that: (1) The average contribution of local taxes to PAD is 25.58% with "Moderate" criteria, with the highest contribution in Medan City (64.76%) and the lowest in West Nias Regency (6.81%); (2) The average contribution of local levies to PAD is 18.70% with "Low" criteria, with the highest contribution in West Nias Regency (40.77%) and the lowest in Medan City (4.50%); (3) The average effectiveness of local taxes is 92.75% with "Fairly Effective" criteria and local levies is 87.92% with "Less Effective" criteria; (4) The trend of local tax revenue, local levies, and PAD shows an increasing tendency with average growth rates of 11.50%, 6.75%, and 13.04% per year, respectively, despite a decline in 2020 due to the COVID-19 pandemic; (5) Local taxes and levies both partially and simultaneously have a positive and significant effect.
References
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