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All Journal Jurnal Ilmiah Akuntansi
Fina Rizkiyanti
Universitas Sains dan Teknologi Komputer
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ANALISIS DETERMINAN PENDAPATAN ASLI DAERAH: STUDI EMPIRIS PERAN REALISASI PENERIMAAN DAN POTENSI PAJAK DI KABUPATEN KENDAL Fina Rizkiyanti; Sukemi Kamto Sudibyo; Iwan Koerniawan
Jurnal Ilmiah Akuntansi Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/eq4y3v90

Abstract

The purpose of this study was to assess the impact of the Kendal Regency Treasury on the actualization of rural and Urban Land and building tax (PBB-P2) revenues and prospective regional income tax (PAD). The optimal panel data regression Model is the fixed effect model, and is used to assess 100 observations from 20 sub-districts covering the years 2020-2024. According to the findings, PAD is negatively and significantly affected by PBB-P2 revenue realization, while PAD is positively and significantly affected by tax potential. In R2 = 93.71%, both factors have a major impact on PAD at the same time. The optimization of the local tax base is essential to strengthen fiscal capacity and increase PAD.
Co-Authors Iwan Koerniawan Sukemi Kamto Sudibyo