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Hartika Dewi
Institut Teknologi Dan Bisnis Indragiri
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PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PERTUMBUHAN EKONOMI MELALUI KEMANDIRIAN KEUANGAN DAERAH SEBAGAI VARIABEL INTERVENING DI KABUPATEN INDRAGIRI HULU Hartika, Dewi; Gustika, Gita Sari
Jurnal Daya Saing Vol. 12 No. 1 (2026): JURNAL DAYA SAING (JDS)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v12i1.2687

Abstract

This study aims to determine the effect of regional taxes and levies on economic growth through regional financial independence as an intervening variable in Indragiri Hulu Regency from 2015 to 2024. Path analysis was used as the data analysis technique. The results indicate that regional taxes do not affect regional financial independence; regional levies do not affect regional financial independence; regional taxes affect economic growth; regional levies have no effect on economic growth; regional financial independence has no effect on economic growth; regional taxes do not affect economic growth through regional financial independence, and regional levies do not affect economic growth through regional financial independence. Keywords: Economic Growth, Regional Financial Independence, Regional Taxes, Regional Levies
Co-Authors Adawiah, Sriatul Andriani, Nisa Angellica, Bunga Arpani, Putri Balqis, Salsabila Batu, Dewi Pika Lumban Deci Ririen Erny Erny, Erny Febriana Febriana, Febriana Febriyani Harahap, Nurul Gita Sari Gustika Halking Halking, Halking Harahap, Nurul Febriyani HASANAH YASPITA Haswa, Amanda Fitria Istiqhomah, Istiqhomah Ivanna, Julia Jamaluddin Jamaluddin Jaya, Irhas Jeliana Veronika Sirait Julieta, Tri Ayuni Julinaldi Julinaldi Kurnia Dewi Lailatul Lisa Trisnawati Masriza Masriza Michael Sihombing, Grace Neswita, Nedra Nurainun Nurainun Pasaribu, Nopi Yanti Ar Rahma Pratama, Muhammad Yoga Rahma, Fatiya Nur Regar, Nisa Andriani Sahriyal, Sahriyal Siahaan, Moria Debora Putri Petra Sihaloho, Oksari Anastasya Sitompul, Kristina Pujasari Sri Yunita Stepani, Gabriella Sugihwarni, Popy Sulvina, Ardilla Syamsiar, Syamsiar Tarigan, Aprianta Tiur Malasari, Tiur Tri Rahayu Triyono, Aris Ulil Amri Yulianda, Airine Zubaidah