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Analisis Efektivitas dan Kontribusi Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah di Indonesia Salsabila Ratu Sindang; Rita Martini; Rosy Armaini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.4594

Abstract

The aim of this research is to prove and analyze how much the contribution and effectiveness of revenues from the components of Regional Original Income (PAD) to PAD in Indonesia influence each other, both partially and simultaneously. The data used are Regional Government Financial Reports from 34 provinces during the 2018-2022 fiscal year. The analytical methods used are effectiveness analysis, contribution analysis, and structural equation modeling (SEM) with partial least squares (PLS). The research results show that the effectiveness of regional taxes is quite effective while regional levies are less effective. Hypothesis testing shows that regional taxes have a strong influence on PAD and regional levies have a small influence. All variables showed a significant relationship with PAD. Simultaneously, the R2 value of 0.975 shows a strong influence on PAD.