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All Journal Journal of Innovative and Creativity
Adinda Aulia Hafsari
Universitas Palangka Raya
Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Evaluasi Faktor Ekonomi dan Sosial dalam Optimalisasi Penerimaan Pajak Daerah Di Kabupaten Seruyan Dicky Perwira Ompusunggu; Jamillullah; Juhi Chawala; Adinda Aulia Hafsari; Kristina Ringka; Friady; Mikarter Wendra
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1053

Abstract

The objective of this study is to analyze various factors influencing regional tax revenue in Seruyan Regency, Central Kalimantan, and assess the extent to which economic and social variables contribute to optimizing tax income. This research employs a quantitative approach using the multiple linear regression method over a 14-year period (2011–2024), with data sourced from the Central Bureau of Statistics and the Department of Youth, Sports, Tourism, and Culture of Seruyan Regency. The study utilizes secondary data, including Regional Tax Realization, Economic Growth, Inflation, Poverty Rate, Population, and Number of Tourists. The results of the t-test and F-test indicate that none of the variables have a significant impact on regional tax revenue in Seruyan Regency, as their significance values exceed 0.05 and t-values are lower than the t-table value (2,306). Meanwhile, the R Square value of 0.570 suggests that these variables contribute 57.0% to regional tax revenue, while the remaining 43.0% is influenced by other factors beyond the model. This finding highlights that regional tax revenue is not solely dependent on the analyzed economic factors but is also affected by fiscal policies, investment trends, and broader socio-economic dynamics.
Co-Authors Friady Jamillullah Juhi Chawala Kristina Ringka Mikarter Wendra