Alifia Dina Rifai
Universitas Pembangunan Nasional "Veteran" Jawa Timur

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Pengaruh Pajak Daerah dan Retribusi Daerah terhadap Pertumbuhan Ekonomi dengan Pendapatan Asli Daerah Sebagai Variabel Intervening di Kabupaten Sidoarjo Tahun 2016-2021 Alifia Dina Rifai; Hero Priono
Ekonomis: Journal of Economics and Business Vol 6, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i2.556

Abstract

This study aims to examine the effect of local taxes and local retribution on economic growth, using local own-source revenue as an intervening variable in Sidoarjo Regency in 2016-2021. This type of research is quantitative. The data used is secondary data with data collection techniques using documentation techniques. The sample selection method in this study used the saturated sampling method. The data analysis technique used in this research is to use SmartPLS 3.0. The result of this research is that local taxes and local retribution have no effect on economic growth. local taxes and local retribution have an effect on local own-source revenue. Local own-source revenue has an effect on economic growth. Local own-source revenue cannot mediate the effect of local taxes and local retribution on economic growth