Indonesian Journal of Business and Management
Vol. 3 No. 2 (2021): Indonesian Journal of Business and Management, Juni 2021

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PENDAPATAN ASLI DAERAH PADA DINAS PENDAPATAN KEUANGAN DAN ASET DAERAH KABUPATEN MAJENE

Mahfudh, Mahfudh (Unknown)
Saleh, Haeruddin (Unknown)
Saleh, Muhammad Yusuf (Unknown)



Article Info

Publish Date
02 Jun 2021

Abstract

Penelitian ini bertujuan untuk mengetahui: (a) pengaruh pendapatan perkapita terhadap pendapatan asli daerah. (b) pengaruh jumlah perusahaan terhadap pendapatan asli daerah. (c) pengaruh jumlah penduduk terhadap pendapatan asli daerah. (d) faktor dominan yang berpengaruh terhadap pendapatan asli daerah. Penelitian ini bersifat kausal dengan tipe konklusif berstruktur dan sistematik untuk menentukan hubungan sebab-akibat beberapa variabel. Teknik pengumpulan data menggunakan studi kepustakaan dan data sekunder pendapatan asli daerah Kabupaten Majene tahun 2014-2018. Hasil penelitian menunjukkan (a) pendapatan perkapita berpengaruh secara positif dan signifikan terhadap pendapatan asli daerah Kabupaten Majene Tahun 2014-2018. Pertumbuhan pendapatan perkapita dengan trend positif dapat meningkatkan jumlah pendapatan asli daerah. (b) Jumlah perusahaan berpengaruh positif dan signifikan terhadap pendapatan asli daerah Kabupaten Majene Tahun 2014-2018. Semakin banyak jumlah perusahaan maka akan menambah kontribusi pajak ke Pemerintah Daerah Kabupaten Majene. (c) Jumlah penduduk berpengaruh secara positif dan signifikan terhadap pendapatan asli daerah Kabupaten Majene Tahun 2014-2018. Peningkatan jumlah penduduk akan meningkatkan pendapatan yang ditarik dari subyek pajak (penduduk) secara berkesinambungan. (d) Pendapatan perkapita merupakan faktor yang paling dominan dalam berkontribusi meningkatkan pendapatan asli daerah Kabupaten Majene Tahun 2014-2018. This research aims to determine (a) the influence of percapita income on local own-source revenue. (b) the effect of the number of companies on local own-source revenue. (c) the effect of population on local own-source revenue. (d) the dominant factor that affects local own-source revenue. This research is causal, structured and systematic type of study which determines the cause-effect relationship of several variables. The data collection technique uses literature study and secondary data of local own-source revenue from Majene Regency between 2014 and 2018. The results showed that (a) Per capita income had a positive and significant effect on the local own-source revenue of Majene Regency in 2014-2018. The growth of per capita income with a positive trend can increase the amount of local own-source revenue. (b) The number of companies had a positive and significant effect on the local own-source revenue of Majene Regency in 2014-2018. The more companies that were established, the more tax contribution will be added to the Regional Government of Majene Regency. (c) The population had a positive and significant effect on the local own-source revenue of Majene Regency in 2014-2018. Increasing the number of residents would increase the income drawn from the tax subject (resident) continuously. (d) Per capita income was the most dominant factor contributing to increasing of the local own-source revenue of Majene Regency in 2014-2018.

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Journal Info

Abbrev

jbm

Publisher

Subject

Economics, Econometrics & Finance

Description

Indonesian Journal of Business and Management is International Journal, peer-review, open access journal published by Bosowa University Publishing. It Provides an academic platform for professionals and researchers to contribute to innovative work in busniess and management cases. The scope of the ...