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All Journal International Journal of Economics and Management
Adinda Tri Ichwani
Universitas Pembangunan Panca Budi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Local Tax Contributions and Levies on The Growth of Regional Original Revenue (PAD) in Regency/City in North Sumatra Province Adinda Tri Ichwani; Ayu Kurnia Sari; Irawan
International Journal of Economics and Management Vol. 4 No. 02 (2026): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v4i02.335

Abstract

The purpose of this study is to analyze the effect of local tax contribution and regional retribution contribution on the growth of Regional Original Revenue (PAD) across regencies and cities in North Sumatra Province. The study aims to address the problem of volatile revenue realization and the low contribution of PAD toward the regional budget, which hinders sustainable fiscal independence. Specifically, this research seeks to answer the following questions: (1) To what extent does local tax contribution impact PAD growth? (2) How does regional retribution contribution affect PAD growth? A quantitative research design was adopted, involving a panel dataset of 165 observations from 33 regencies and cities across North Sumatra from 2020 to 2024. Data were collected from official financial realization reports and analyzed using multiple linear regression analysis via SPSS software, after applying a Square Root Transformation (SQRT) to satisfy classical assumptions. The findings indicate that while local tax contribution has a significant positive effect on PAD growth, regional retribution contribution exerts a significant negative influence, with both variables simultaneously explaining 72.2% of the variance in regional revenue growth. This study contributes to the fields of public finance and regional economic development by providing insights into how strategic tax optimization and retribution policy reforms can enhance local fiscal autonomy.
Co-Authors Ayu Kurnia Sari Irawan