ANALISIS DETERMINAN PENDAPATAN ASLI DAERAH: STUDI EMPIRIS PERAN REALISASI PENERIMAAN DAN POTENSI PAJAK DI KABUPATEN KENDAL

Fina Rizkiyanti (Universitas Sains dan Teknologi Komputer)
Sukemi Kamto Sudibyo (Universitas Sains dan Teknologi Komputer)
Iwan Koerniawan (Universitas Sains dan Teknologi Komputer)

Jurnal Ilmiah Akuntansi
Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)

The purpose of this study was to assess the impact of the Kendal Regency Treasury on the actualization of rural and Urban Land and building tax (PBB-P2) revenues and prospective regional income tax (PAD). The optimal panel data regression Model is the fixed effect model, and is used to assess 100 observations from 20 sub-districts covering the years 2020-2024. According to the findings, PAD is negatively and significantly affected by PBB-P2 revenue realization, while PAD is positively and significantly affected by tax potential. In R2 = 93.71%, both factors have a major impact on PAD at the same time. The optimization of the local tax base is essential to strengthen fiscal capacity and increase PAD.