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shinta, Seftya dwi
Universitas Prof Dr Hazairin, SH
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The effect of local taxes on increasing local original revenue in Bengkulu City Fitriani Ariska; Seftya Dwi Shinta
Priviet Social Sciences Journal Vol. 5 No. 11 (2025): November 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i11.1051

Abstract

This study analyzes the effect of regional taxes on Regional Own Source Revenue (ROSR) in Bengkulu City and explains the dynamics of ROSR development from 2018 to 2023. Using a quantitative approach, the research employs multiple linear regression with secondary data from regional budget realization reports and regional tax realization by type, covering hotel, restaurant, entertainment, parking, and street lighting taxes. ROSR is treated as an indicator of local fiscal capacity and independence. The results show that hotel, restaurant, and street lighting taxes have a positive and statistically significant effect on ROSR, indicating that hospitality, culinary, and electricity-based tax bases are the dominant contributors to locally generated revenue. In contrast, entertainment and parking taxes do not have a significant effect, reflecting limited sector potential and suboptimal tax administration in these areas. Simultaneously, all five tax types significantly influenced the ROSR, and the model explained a large proportion of its variation, underscoring the importance of regional tax management as an integrated system. The findings highlight the need to strengthen regulations, enhance supervision, expand the formal tax base, and intensify the digitalization of tax collection to optimize the ROSR and support the long-term fiscal independence of Bengkulu City.
Analysis Of Factors Affecting the Quality of Audit Results at the Bengkulu Province Inspectorate Office seftya dwi shinta
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 1 (2022): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i1.427

Abstract

The data used was primary data with auditors working in the provincial and municipal inspectorates in Bengkulu as the respondents. The sampling technique used the purposive sampling method with 30 respondents. The results showed that objectivity, integrity, work experience, competency, and ethics of auditor’s positively and significantly influenced the quality of audit results. While the variables of independency negative and significantly influenced the quality of audit results.
Co-Authors Afriyeni, Afriyeni Ariska, Fitriani Fitriani Ariska Hania Sumarni Imron Rosyadi Indriani, Heni Levy Oktri Darti Linda Astuti, Linda Mahrina, Helvoni Oktridarti , Levy Oktridarti, Levy Puspita, Veny Rosyadi , M. Imron Seventeen, Winny Lian Sintia Safrianti Susanto, Prio Tika, Yori Manis Utami, Elva