Analysis on the impact of regional taxes and retributions towards the local own source revenue (pendapatan asli daerah) at North Sumatra

Tantrie, Fenny (2020) Analysis on the impact of regional taxes and retributions towards the local own source revenue (pendapatan asli daerah) at North Sumatra. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The success of regional autonomy implementation in Indonesia is often indicated by the ability of the local government to finance its own regional affairs. As it is essential for local government to develop potential regional income, research is needed to determine the factors that would contribute the most impact, particularly on local own source revenue. This research aims to analyze the influence of regional taxes and retributions towards the local own source revenue at North Sumatra during the year 2015 to 2018. The population in this research comprises of the Local Government Budget Realization data of the 25 cities and 8 regencies in North Sumatra from the year 2015 to 2018 obtained through an official secondary source. The samples in this research are determined by using census method, which consist of 131 samples. In this research, the data is examined by using quantitative descriptive approach with several statistical tests including descriptive statistics, classical assumption tests, multiple regression analysis, and hypothesis testing. The results of this research indicate that regional tax revenues partially have a significant impact on local own source revenue. Regional retribution revenues partially have a significant impact on local own source revenue. Simultaneously, regional tax and retribution revenues have a significant impact on local own source revenue./ Keberhasilan implementasi otonomi daerah di Indonesia seringkali ditandai dengan kemampuan pemerintah daerah untuk membiayai kepentingan daerahnya sendiri. Dikarenakan penting bagi pemerintah daerah untuk mengembangkan potensi pendapatan daerah, maka penelitian diperlukan untuk menentukan faktor-faktor yang akan memberikan kontribusi dengan dampak paling besar, terutama pada pendapatan asli daerah. Penelitian ini bertujuan untuk menganalisis pengaruh pajak dan retribusi daerah terhadap pendapatan asli daerah di Sumatera Utara selama tahun 2015 hingga 2018. Populasi dalam penelitian ini terdiri dari data Realisasi Anggaran Pendapatan dan Belanja Daerah dari 25 kota dan 8 kabupaten di Sumatera Utara pada tahun 2015 hingga 2018 yang diperoleh melalui sumber sekunder resmi. Sampel dalam penelitian ini ditentukan dengan menggunakan metode sensus yang terdiri dari 131 sampel. Dalam penelitian ini, data diolah dengan menggunakan pendekatan deskriptif kuantitatif dengan beberapa tes statistik yang mencakup statistik deskriptif, uji asumsi klasik, analisis regresi berganda, dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa penerimaan pajak daerah secara parsial berdampak signifikan terhadap pendapatan asli daerah. Pendapatan retribusi daerah secara parsial berdampak signifikan terhadap pendapatan asli daerah. Secara bersamaan, pendapatan pajak dan retribusi daerah memiliki dampak signifikan terhadap pendapatan asli daerah.

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