Analysis of the Effect of Regional Taxes, Regional Levies and Capital Expenditures on Regional Original Income (PAD) in North Sumatera Province

Esther Nainggolan; Tasya Dinram Azzahra; Rim Gomos Sitanggang; Niwson Sitanggang

doi:10.55927/crypto.v1i1.1936

Authors

Esther Nainggolan Universitas Negeri Medan
Tasya Dinram Azzahra Universitas Negeri Medan
Rim Gomos Sitanggang Universitas Negeri Medan
Niwson Sitanggang Universitas Negeri Medan

DOI:

https://doi.org/10.55927/crypto.v1i1.1936

Keywords:

Regional Taxes, Regional Levies, Capital Expenditures, Regional Original Revenues

Abstract

This study aims to determine the effect of Regional Taxes, Regional Levies and Capital Expenditures on Regional Original Revenues in North Sumatra Province. Local Own Revenue has an important role in running the economic system to improve people's welfare and as a form of good governance. This study uses data for the period 2004-2013, the type of data used is secondary data. Data obtained from the Central Bureau of Statistics (BPS) of North Sumatra. The analytical method used in this research is multiple linear regression analysis using the classical assumption test by determining the degree of confidence of 95% (α = 0.05) on the t test. The results of this study indicate that partially the Regional Tax variable has a positive and significant effect on Regional Original Income, the Regional Retribution variable has a significant positive effect on Regional Original Income, and Capital Expenditures also has a significant positive effect on Regional Original Income. Then simultaneously, Regional Taxes, Regional Levies and Capital Expenditures also affect Regional Original Income. Where the variables of Regional Tax, Regional Retribution and Capital Expenditure have a contribution of 87% to the Regional Original Income variable, while the remaining 13% is contributed by other variables not observed in this study.

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