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All Journal AUSTENIT Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Ilmiah Psyche Jurnal Pemerintahan dan Politik Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik jurnal syntax admiration Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Journal of Community Development Asketik: Jurnal Agama dan Perubahan Sosial JKMP (Jurnal Kebijakan dan Manajemen Publik) INKAM EKMAN Southeast Asia Journal of Graduate of Islamic Business and Economics Jurnal Kesehatan Siliwangi Jurnal Pengabdian Masyarakat dan Riset Pendidikan International Research Journal of Business Studies Jurnal Karya Nyata Pengabdian
Yuliansyah
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Analisis Pengaruh Sektor Unggulan dan Jumlah Penduduk Terhadap Penerimaan Pajak di Kabupaten Sambas Suharman; Eko Febri Lusiono; U Ari Alrizwan; Yuliansyah
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 11 No. 2 (2025): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v11i2.4221

Abstract

This study aims to analyze the influence of population, agricultural sector, trade, Information and Communication, real estate, and education on regional tax revenue using the Partial Least Squares (PLS) method. This research employs a quantitative approach with a causal associative method, focusing on cause-and-effect relationships between variables. The data used are secondary time series data collected from official documents of relevant agencies, such as the Central Statistics Agency (BPS). Data collection techniques were carried out through documentation. The analysis results show that the population (X1) variable has a positive but insignificant effect on regional tax revenue (β = 19903.651; p = 0.400). The agricultural sector (X2) also shows a positive yet insignificant effect (β = 535.792; p = 0.858). In contrast, the trade sector (X3) has a negative effect, nearing significance (β = -13,683,591; p = 0.076). The transportation Information and Communication sector (X4) (β = 73,528,699; p = 0.251) and real estate sector (X5) (β = 61,295,163; p = 0.264) have positive but insignificant effects. Meanwhile, the education sector (X6) has a very weak and insignificant effect (β = 2,282,092; p = 0.956). The multicollinearity test results using Variance Inflation Factor (VIF) show that the education (VIF = 9.831) and real estate (VIF = 7.262) variables have relatively high multicollinearity. Nevertheless, the Breusch-Pagan test did not indicate significant heteroscedasticity (p = 0.155), meaning that the model is free from heteroscedasticity issues. The Durbin-Watson Test result of 2.107 indicates no autocorrelation in the model, ensuring the validity of the regression estimates. With an R-square value of 0.588, this model explains 58.8% of the variation in regional tax revenue. Although most variables are not significant, the findings suggest that the trade, transportation, and real estate sectors may potentially influence tax revenue. The use of the PLS method proves effective in addressing multicollinearity issues and provides more stable estimates compared to classical linear regression.
Co-Authors -, Fadlurrahman Abi Burhan Aldony Reco Putra Anwar, Monica Arif Rahman Bernadeta Deludepa Dermawan , Asep Dinda Sofie Yasmine Aurora Einde Evana, Einde Eko Febri Lusiono Eko Febri Lusiono Graha Pratiwi, Rezky Hakim, Sita Sintia Ira Gusti Riani Jumiati Jumiati Krisdiyanti, Faizah Fakriyah Lubis, Lunariana Mahendra, Nanda Yusril Maryansa Rabhani Muhammad Deddy Syfrullah Muhammad Deddy, Syafrullah Munandar Munandar Muslimin Kara Nancy Eka Putri Manurung Nur Hamizah Binti Maidin Olivia, Dini Poniman Promono, Andreas Putra, Aldony Reco Rahman Ambo Masse Rianto, Budi Seiren, Ikhtiara Sri wahyuni, Rina Sri Yayi Sri Yayi Sudirman Suhaimi SUHARMAN Suharman Suharman Sulistiyana Sumar’in Syafrullah, Muhammad Deddy Tolusha, Muhammad Rizky TRI ASTUTI U Ari Alrizwan U Ari Alrizwan Utami, Dyah Resti Wahyu Utami, Wahyu Wi, Dedik Wiryawan, Dedik Yeni Wahyuni zarkasih, Ahmad Zarkasih