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p-Index From 2021 - 2026
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All Journal Danadyaksa: Post Modern Economy Journal
Sailla Mega Nely Nabilah
Universitas Jenderal Achmad Yani, Cimahi, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Regional Taxes and Regional Retributions on Regional Financial Performance with Economic Growth as a Moderating Variable Sailla Mega Nely Nabilah; Raden Budi Hendaris
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.872

Abstract

This study aims to analyze the effect of Regional Taxes and Regional Retributions on Regional Financial Performance with Economic Growth as a moderating variabel in Regency/City Governments in West Java Province for the 2021-2024 period. Regional financial performance is measured using the fiscal decentralization ratio. This research uses a quantitative method with descriptive. The data are secondary data obtained from APBD realization reports. The analysis techniques include multiple linear regression and Moderating Regression Analysis. The results indicate that Regional Taxes have a positive effect on Regional Financial Performance, while Regional Retributions show inconsistent effects. Simultaneously, both variables significantly affect Regional Financial Performance, Economic Growth is able to moderate these relationships.
Co-Authors Raden Budi Hendaris