e_Jurnal Ilmiah Riset Akuntansi
Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021

ANALISIS KONTRIBUSI PENDAPATAN ASLI DAERAH (PAD) TERHADAP KEMANDIRIAN DAERAH KABUPATEN/KOTA DI NUSA TENGGARA BARAT 2011-2018

Muchlisin Danu Wardana (Universitas Islam Malang)
Abdul Wahid Mahsuni (Universitas Islam Malang)
Afifudin Afifudin (Universitas Islam Malang)



Article Info

Publish Date
15 Feb 2021

Abstract

This study aims to determine the effect of the contribution of Regional Taxes, Regional Levies, Management of Separated Regional Assets, and other legitimate Original Regional Revenue (PAD) simultaneously and partially on District/City Financial Independence in West Nusa Tenggara. This research uses quantitative research. The research data is in the form of data previously collected and has become the documentation of the West Nusa Tenggara Regional Revenue Agency. The sample used in this research is the PAD Realization Report and the District/City Budget Realization Report in West Nusa Tenggara from 2011 to 2018. Data were analyzed statistically using SPSS for Windows v.22.0. The results of the analysis show the significance value of testing data on Regional Taxes, Regional Levies, Management of Separated Regional Assets, other legitimate PAD and Regional Financial Independence, respectively, are ,826, ,711, ,682, ,246, ,928. Based on results of the research, this can be concluded that partially Regional Taxes and other Legitimate Original Regional Income have a significant effect on Regional Independence. Meanwhile, Regional Levies and Management of Separated Regional Assets do not have a significant effect on Regional Independence. Meanwhile, Local Taxes, Regional Levies, Management of Separated Regional Assets and other PAD simultaneously have a significant influence on Regional Independence.Keywords: local taxes, regional levies, regional independence.

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...