Journal of Accounting and Digital Finance
Vol. 5 No. 3 (2025): Journal of Accounting and Digital Finance

Analisis faktor-faktor yang mempengaruhi Pendapatan Asli Daerah (PAD) pada kabupaten/ kota Provinsi Jawa Tengah

Hidayanti, Rina (Unknown)
Whetyningtyas, Aprilia (Unknown)
Mirah Delima, Zamrud (Unknown)



Article Info

Publish Date
30 Dec 2025

Abstract

This study aims to examine the effect of Regional Taxes, Regional Levies, Results of Separated Regional Asset Management, Other Legitimate Regional Income, and Population on Regional Original Income in Regencies/Cities of Central Java Province for the 2018-2023 Period. This study uses quantitative methods and secondary data. The sampling technique uses the census method based on data from the 2018-2023 Budget Realization Report and Information obtained from the Central Statistics Agency (BPS), with a sample size of 210 after analyzing 155 samples for outliers. This research method is multiple linear regression analysis. The results of this study indicate that regional taxes, regional levies, results of separate regional asset management, and other legitimate regional income have a positive effect on regional original income (PAD). In contrast, population negatively affects regional original income (PAD).

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Journal Info

Abbrev

jadfi

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Accounting and Digital Finance (JADFi) [ ISSN 2776-639X] embraces a range of methodological approaches in identifying and solving significant prioritized accounting issues. Submissions are encouraged across all areas on accounting, finance, and cognate disciplines. It is strongly ...