ANALISIS PENGARUH PAJAK DAERAH DAN PENDAPATAN TRANSFER TERHADAP INDEKS PEMBANGUNAN MANUSIA KABUPATEN KOTA DI-NTB: Analysis of Regional Taxes and Transfer Revenues on The Human Development Index of Districts and Cities in NTB

Gilang Andriansyah (Fakultas Ekonomi dan Bisnis Universitas Mataram)
Ofhi Sabriana (Fakultas Ekonomi dan Bisnis Universitas Mataram)
Shafira Al-Maida (Fakultas Ekonomi dan Bisnis Universitas Mataram)
Suparlan Suparlan (Fakultas Ekonomi dan Bisnis Universitas Mataram)

Ganec Swara
Vol. 20 No. 1 (2026): Maret 2026

This study examines how regional taxes and transfer revenues affect West Nusa Tenggara (NTB) districts/cities' HDIs. This study is quantitative and explanatory. The secondary data used are panel data from 10 NTB Province districts/cities from 2019–2024. Multiple linear regression with SPSS is employed for analysis. Regional taxes somewhat positively and significantly affect the HDI, while transfer revenues negatively and significantly affect it. Regional taxes and transfer income also impact HDI. According to the coefficient of determination, regional taxes and transfer revenues explain 30.4% of HDI variation, whereas other factors fall outside the model. These data suggest that optimising regional taxes might boost fiscal capacity and increase human development, while significant dependence on transfer revenues without good management may decrease it. This research should help shape regional fiscal strategies that improve community welfare