Analisis Diferensial Pengaruh Optimalisasi Pajak dan Retribusi Daerah terhadap Efektivitas Belanja Langsung: Studi Empiris pada Bapenda Kabupaten Karimun - Dwiyana, Eva; Persada, Razaki; Ikhsan, M.; Irawanto, Irawanto (REFORMASI, 2025)
The acceptance of local revenue from taxes and levies on the one hand has not been maximised while on the other hand the effectiveness of direct expenditure and the ability of the government to realise the implementation of budgeted and planned direct expenditure budget activity programs is less effective. This study aims to determine the effect of optimisation of local tax revenue and local retribution on the effectiveness of direct expenditure. This research was conducted at the Karimun Regency Regional Revenue Agency. The research respondents were 101 people out of 135 existing populations, consisting of civil servants (PNS) and honorary employees. Variable measurement is done using Likert's scale. Data were collected through questionnaires, data analysis methods were carried out by validity and reliability tests, classical assumption tests, descriptive analysis, multiple regression analysis and hypothesis testing (correlation coefficient, determination, t-test and f-test). Statistical aids are used SPSS version. 27 for windows. The results showed that partially, Local Tax Optimisation has a statistically significant effect on Direct Expenditure Effectiveness, Local Retribution Optimisation has no statistically significant effect on Direct Expenditure Effectiveness. While simultaneously, local tax optimisation and local retribution optimisation have a significant effect together. The conclusion shows that the optimisation of local tax revenue and local retribution has an effect on the effectiveness of direct expenditure and has a contribution in efforts to increase local revenue in the Regional Revenue Agency of Karimun Regency. Penerimaan pendapatan daerah dari pajak dan retribusi disatu sisi belum maksimal  sedangkan disisi yang yang lain  efektifitas belanja langsung dan kemampuan pemerintah dalam merealisasikan  pelaksanaan program kegiatan anggaran belanja  langsung yang  dianggarkan dan direncanakan kurang efektif. Penelitian ini bertujuan untuk mengetahui pengaruh optimalisasi penerimaan pajak daerah dan retribusi daerah terhadap efektifitas belanja langsung. Penelitian ini dilakukan di Badan Pendapatan Daerah Kabupaten Karimun. Responden penelitian berjumlah 101 orang dari 135 populasi yang ada, yang berasal dari pegawai negeri sipil (PNS) dan pegawai honorer. Pengukuran variabel dilakukan dengan menggunakan skala Likert’s. Data dikumpulkan melalui kuisioner, Metode analisis data dilakukan dengan uji validitas dan reliabilitas, uji asumsi klasik, analisis deskriptif, analisis regresi berganda dan uji hipotesis (koefisien korelasi, determinasi, Uji-t dan Uji-F). Alat bantu statistik digunakan aplikasi SPSS versi. 27 for windows. Hasil penelitian menunjukan bahwa secara parsial, Optimalisasi Pajak Daerah berpengaruh signifikan secara statistik terhadap Efektifitas Belanja Langsung, Optimalisasi Retribusi Daerah tidak berpengaruh signifikan secara statistik terhadap Efektifitas Belanja Langsung. Sedangkan secara simultan, Optimalisasi Pajak Daerah dan Optimalisasi Retribusi Daerah berpengaruh signifikan secara bersama-sama. Kesimpulan menunjukan bahwa optimalisasi penerimaan pajak daerah dan retribusi daerah berpengaruh terhadap efektifitas belanja langsung dan memiliki kontribusi dalam upaya peningkatan penerimaan pendapatan asli daerah di Badan Pendapatan Daerah Kabupaten Karimun.