Valid Jurnal Ilmiah
Vol. 22 No. 2 (2025): Valid Jurnal Ilmiah - Edisi Januari-Juni 2025

Pengaruh Pajak Daerah, Retribusi Daerah dan Laba BUMD terhadap Pendapatan Daerah di Pulau Sumbawa

Kisnawati, Baiq (Unknown)
Lestari, Ayu (Unknown)



Article Info

Publish Date
30 Jul 2025

Abstract

This study aims to examine the effect of local taxes, local levies, and profits of regionally owned enterprises (BUMD) on local revenue on Sumbawa Island. This study uses secondary data in the form of budget realization report documents for a period of 9 years in the scope of local government in five districts / cities on Sumbawa Island consisting of Sumbawa Regency, West Sumbawa Regency, Dompu Regency, Bima Regency, and Bima City. The sample used to test the effect of local taxes, local levies, and profits of regionally owned enterprises (BUMD) on local revenue used data as much as 45 data in the form of budget realization report documents from 2015 to 2023. The data analysis technique used is multiple linear regression. The results of this study indicate that local taxes have no effect in increasing local revenue, local retribution has a positive and significant effect on local revenue, while BUMD profits have a positive and significant effect on local revenue

Copyrights © 2025






Journal Info

Abbrev

valid

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

VALID addresses the broad area of management science, accounting, and business. We welcome quantitative and qualitative studies with high-quality, rigorous methods, and strong impact on the field. Topics covered include, but not strictly limited to: Business and management strategy Marketing ...