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Journal : Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)

Analisis Kontribusi Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah (PAD) di Sumatera Utara Syaifullah
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 4 No 3 (2024): Edisi September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v4i3.1892

Abstract

This research aims to analyze the contribution of local taxes and levies to Local Own-Source Revenue (PAD) in North Sumatra Province during the 2018-2022 period. The population in this study comprises all 33 districts/cities in North Sumatra Province, with a sample of 30 districts/cities selected using purposive sampling technique. This research employs a quantitative approach with descriptive and inferential analysis. The data analysis methods include contribution analysis, trend analysis, effectiveness analysis, and panel data regression analysis. The results show that: (1) The average contribution of local taxes to PAD is 25.58% with "Moderate" criteria, with the highest contribution in Medan City (64.76%) and the lowest in West Nias Regency (6.81%); (2) The average contribution of local levies to PAD is 18.70% with "Low" criteria, with the highest contribution in West Nias Regency (40.77%) and the lowest in Medan City (4.50%); (3) The average effectiveness of local taxes is 92.75% with "Fairly Effective" criteria and local levies is 87.92% with "Less Effective" criteria; (4) The trend of local tax revenue, local levies, and PAD shows an increasing tendency with average growth rates of 11.50%, 6.75%, and 13.04% per year, respectively, despite a decline in 2020 due to the COVID-19 pandemic; (5) Local taxes and levies both partially and simultaneously have a positive and significant effect.
Co-Authors Aadrean Abdul Ghofur Abdul Wafi Agung Priyanto Ahmad Arif Romadhoni, Ahmad Hudaifah, Ahmad Ahmad Makruf Ahmad, Arif Ahsyar, Tengku Khairil Alfun Roehatul Jannah Ali Mohtarom Ami Pujiwati Amirkhan, Ozi Ali Ana Fitriani Ari Cahyono Arif Marsal Ariyansir, Sigit Artinah, Fitriah Asmirawati Badaron, Sitti Fauziah Batubara, Yosia Bayu Febriadi, Bayu Budianto Hamuddin Calvin Cecep Darmawan Cecep Darmawan, Cecep Chaniago, Sabaruddin Dahelmi Damirah Dasim Budimansyah Dasim Budimansyah, Prayoga Bestari, Redi Yamanto, Dasim Budimansyah, Desi Asmaret Dewi Imelda Roesma Djong Hon Tjong Dwi Astuti, Citra Eki Saputra Eki Saputra Eki, Eki Saputra Elly Malihah Elok Lutifati Elok Lutifati Elok Pitaloka Putri Ester Hervina Sihombing Febriansyah, Yudhi Gaguk Rudianto Ganda, Ganda Wijaya Ghafur, Muhammad Iqbal Humam Gunawan, Adhinda Chyntia Hamdan Chehdimae Herdi Heriangrum, Sri Herlinawati Herman Hidayah, Zainur Hilmy Nurfaizan Abdul Matin Humam Ghafur, Muhammad Iqbal I Nengah Agus Tripayana . Ibnu Affan Indra Sanjaya Intan Robi'ah irvan, muhamad irvandra jazman, muhamad Jazman Jazman, Muhammad Johan, Mhd. Julhadi Karim Suryadi Karim Suryadi Kelsen, Kelsen Khairil Ahsyar, Tengku Kurnia, Anggi Nesta Lailatur Rif'ah Lee, Kenan Lestari, Nurrizka Puji Lusnia Nuriani, Lusnia M Bahrul Ulum M. Fadhly Farhy Abbas, M. Fadhly Farhy Malia Fransisca Manda Dwipayani Bhastary Marno MAYA ANDRIANI Megawati Muhammad Jazman Muhammad Nur Hadi Muhammad Nur Hadi Nadia Azalia Putri Nadiyah, Jamilatun Naili Tsamrotul Mufidah Naufal Kurniawan NIKMAH, KHOIRUN Nur Hadi, Muhammad Nurlaili Handayani Nurrokhmatulloh, Nurrokhmatulloh pengelola, pengelola Praniffa, Anisya Caty Prawira, Furqan Rahmat Rahmawita, Medyantiwi Rama, M Bryant Rama Ajalal Ria Mardiana Yusuf RIKA KARTIKA Roesma, Dewi Ronaldi Sakban, Abdul Salis, Viola Mutiara Sarvatilova R S, Virginia SIMANJUNTAK, DAIRI SAPTA RINDU Siti Inganah Siti Jurotul Wahyu Siti Wahyuni Sri Herianingrum Supardi, Sudarman Susi Astuti Syahdan Syarifuddin SYARIFUDDIN SYARIFUDDIN Tejo Nugroho Tengku Khairil Ahsyar Tesri Maideliza Tjong, Djong Triyo Supriyatno Viranti Wati Wilian winda evyanto Wiwin Fachrudin Yusuf Wulan, Damar Yoakim Simamora Yunisa Oktavia Zia Hisni Mubarak Zulpandri