International Journal of Social Service and Research
Vol. 5 No. 1 (2025): International Journal of Social Service and Research

DETERMINANTS OF REGIONAL ORIGINAL REVENUE AND ITS IMPACT ON REGIONAL INDEPENDENCE IN BANTEN PROVINCE

Fadhilla, Aulia Mitha (Unknown)
Setiyawati, Hari (Unknown)



Article Info

Publish Date
26 Jan 2025

Abstract

The study aims to examine the influence of taxpayer compliance, organizational culture, and organizational commitment on local revenue, as well as its impact on regional independence in Banten Province. The data analysis in this study uses a quantitative analysis method with the analysis tool used is Partial Least Square-Path Modeling (PLS-PM 3.0). The results of this study show that there is a significant positive influence of regional taxpayer compliance with regional original income. The coefficient of the path parameter obtained a path coefficient value of 0.012 significantly at 2.068 > t-table 1.96 and a p-value of 0.000  a significance level of 0.05, which states that there are significant positive influences of regional tax compliance with the original income of the region. Organizational commitment has no effect on the original regional income. This study provides valuable insights for policymakers and local government officials on the importance of fostering a culture of compliance and commitment within organizations to enhance financial performance. The findings also add to the existing literature on public finance and governance, highlighting the interconnectedness of taxpayer behavior and organizational dynamics in achieving fiscal independence at the regional level.

Copyrights © 2025






Journal Info

Abbrev

ijssr

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Description

International Journal of Social Service and Research is a double-blind, peer-reviewed academic journal with open access to social and scientific fields. The journal is published monthly by Ridwan Institute. International Journal of Social Service and Research provides a means for sustained ...