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All Journal Jurnal Ilmiah Akuntansi Kesatuan El-Qish: Journal of Islamic Economics Jurnal Ilmu Ekonomi Mulawarman (JIEM) Innovative: Journal Of Social Science Research AMMA : Jurnal Pengabdian Masyarakat Irajagaddhita : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan Nomico Economic and Business Horizon International Journal of Economics and Management Research
Selly Swandari
Universitas Mulawarman
Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Nursing Public Health Other

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Journal : Jurnal Ilmiah Akuntansi Kesatuan

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The Effect of Regional Taxes and Regional Levies on Regional Financial Independence which Impact Economic Growth Zulfikar, Akbar Lufi; Swandari, Selly; Fitriah, Rinna Ramadhan Ain; Mahardika, Swadia Gandhi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3261

Abstract

This study aims to determine the effect of regional taxes and regional levies on regional financial independence and their impact on economic growth in PPU. The method used is a quantitative approach with path analysis using SPSS software version 26. The results of the study indicate that regional taxes have a positive and significant effect on regional financial independence. The same thing is also shown by regional levies which significantly increase the level of fiscal independence. In addition, both regional taxes and regional levies have been shown to have a positive effect on economic growth in the region. Another important finding shows that regional financial independence also has a significant contribution to increasing economic growth. These results indicate that increasing regional original income from the tax and levy sector has a crucial role in strengthening regional fiscal capacity and encouraging sustainable economic development. Therefore, local governments need to continue to optimize the potential for revenue from taxes and levies through effective, transparent, and accountable governance in order to realize independent and prosperous regions.
Co-Authors Aji Sofyan Effendi Akbar Lufi Zulfikar Andika Triwardana Angel, Priskila Firayani, Firayani Indra Maulana Indra Maulana, Indra Judijanto, Loso Nurfiza Widayati Rinna Ramadhan Ain Fitriah Rosalia, Olyvia Rusdiah Iskandar Swadia Gandhi Swadia Gandhi Mahardika Widayati, Nurfiza