Skripsi

ANALISIS PAJAK DAERAH, RETRIBUSI DAERAH DAN LABA BUMD TERHADAP PENDAPATAN ASLI DAERAH PROVINSI SUMATERA BARAT

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Penilaian

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This study analyzes the influence of local taxes, local levies, and profits of regional-owned enterprises on local own-source revenue in West Sumatra Province. A quantitative approach is used with secondary data in the form of time series data for the period 2003-2023 obtained from the BPS Central Bureau of Statistics and the Directorate General of Fiscal Balance DJPK. The analytical methods applied include Growth, Effectiveness, Contribution, and Multiple Linear Regression to test the relationship between the research variables. The results showed that local taxes made the largest contribution to PAD, with an average of 79 percent, reflecting its stability as the main source of local funding. In contrast, the contribution of local retribution was very low, at only 0.3 percent, indicating the need to optimize collection and management. BUMD profit contributed 3.11 percent, indicating the potential for improvement if BUMD management is more professional and efficient. Simultaneously, these three variables have an influence on PAD. This study confirms the importance of strategic local tax management, levy optimization, and improved BUMD performance to strengthen local fiscal independence.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507000585	T165871	T1658712025	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1658712025

Publisher

Indralaya : Prodi Ekonomi Pembangunan, Fakultas Ekonomi., 2025

Collation

xix, 98 hlm.: ilus., tab.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

339.507

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Pembangunan
Prodi Ekonomi Pembangunan

Specific Detail Info

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Statement of Responsibility

TUTI

Other version/related

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