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All Journal Journal of Accounting and Digital Finance
Mirah Delima, Zamrud
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Economics, Econometrics & Finance Social Sciences

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Analisis faktor-faktor yang mempengaruhi Pendapatan Asli Daerah (PAD) pada kabupaten/ kota Provinsi Jawa Tengah Hidayanti, Rina; Whetyningtyas, Aprilia; Mirah Delima, Zamrud
Journal of Accounting and Digital Finance Vol. 5 No. 3 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i3.2253

Abstract

This study aims to examine the effect of Regional Taxes, Regional Levies, Results of Separated Regional Asset Management, Other Legitimate Regional Income, and Population on Regional Original Income in Regencies/Cities of Central Java Province for the 2018-2023 Period. This study uses quantitative methods and secondary data. The sampling technique uses the census method based on data from the 2018-2023 Budget Realization Report and Information obtained from the Central Statistics Agency (BPS), with a sample size of 210 after analyzing 155 samples for outliers. This research method is multiple linear regression analysis. The results of this study indicate that regional taxes, regional levies, results of separate regional asset management, and other legitimate regional income have a positive effect on regional original income (PAD). In contrast, population negatively affects regional original income (PAD).
Co-Authors Aprilia Whetyningtyas Hidayanti, Rina