Analysis of Factors Affecting the Original Income of North Sumatra Province

Authors

  • Nurul Khairani BM Study Program, Faculty of Social Sciences, Universitas Pembangunan Five Principles, Medan, Indonesia
  • Irawan Irawan Study Program, Faculty of Social Sciences, Universitas Pembangunan Five Principles, Medan, Indonesia

DOI:

https://doi.org/10.55927/eajmr.v3i9.11095

Keywords:

Regional Original Income, Regional Taxes, Regional Retributions

Abstract

This study aims to analyze the factors that influence the original regional income of North Sumatra province. This study uses quantitative methodology to determine, calculate, and provide quantitative estimates of PAD and regional taxes and regional levies using the SPSS 25 multiple linear regression analysis program. The results of the study indicate that regional taxes have an effect on the Original Regional Income of North Sumatra Province and regional levies have an effect on the Original Regional Income of North Sumatra Province.

References

Amidu, M., Yorke, S. ., & Harvey, S. (2016). The Effects of Financial Reporting Standards on Tax Avoidance and Earnings Quality: A Case of an Emerging Economy. Journal of Accounting and Finance (JACFIN), 16(2), 129–150.

Anggraeni. (2012). The Influence of Central Transfer Funds on Growth. Journal of District/City Economics in South Sulawesi.

Artana, I. . (2017). Functional Analysis of Traditional Therapy and Alternative Complementary Therapy in the Era of National Health Insurance (JKN). Journal Center of Research Publication in Midwifery and Nursing, 1(1).

Firdausy, CM (2017). Policy and Strategy for Increasing Local Original Income in National Development. Yayasan Pustaka Obor Indonesia.

Ghozali, I. (2018). Multivariate Analysis Applications with IBM SPSS Program (25th ed.). Diponegoro University.

Irawan, I., Young, I., & Irawan, A. (2023). Training to improve skills in managing and reporting regular BOS Fund in SMA/SMK. Journal of Community Service and Empowerment, 4(1), 122-129.

Irawan, I., & Arifin, KHK (2023, October). Socialization and Assistance for Community Financial Literacy in Improving Family Welfare in Besilam Village. In Proceedings International Seminar and Conference on Islamic Studies (ISCIS) (Vol. 2, No. 1).

Irawan, I., & Irawan, A. (2022). Business Bookkeeping to Realize MSMEs Upgrading (Collaboration of Indonesian and Malaysian MSMEs). Journal of Academic Community Service, 1(3), 14-22.

Iqbal, M., & Sunardika, W. (2018). The Influence of Regional Tax Revenue and Regional Retribution on the Original Regional Income of Bandung Regency (Case Study on the Regional Finance Agency of Bandung Regency for the Period 2009-2015). AKURAT | Scientific Journal of Accounting FE UNIBBA, 9 (1), 10–35. https://ejournal.unibba.ac.id/index.php/akurat/article/view/15

Jambak, N. (2016). THE EFFECT OF REGIONAL TAX RECEIPTS AND REGIONAL LEVIES ON REGIONAL ORIGINAL INCOME IN NORTH SUMATERA PROVINCE IN 2005-2014. Journal of Islamic Economics and Business, IAIN Padang Sidempuan.

Mardiani, S. (2022). The Influence of Regional Taxes and Regional Levies on the Original Regional Income of Bogor Regency for the 2016-2020 Period. Journal of Economics and Business, Pakuan University, Bogor.

Mardiasmo. (2016). Taxation Revised Edition. Andi.

Mariyanto, J. (2015). The Influence of Regional Taxes and Regional Levies on Regional Original Income. Journal of Accounting and Information Technology Systems, Slamet Riyadi University, Surakarta.

Nugroho, IR (2020). The Influence of Regional Taxes and Regional Levies on Regional Original Income in Regencies/Cities of East Java Province in the 2013-2017 Budget Year.

Government of Indonesia. (nd-a). Law Number 11 of 2004 concerning State Finance. State Secretariat.

Government of Indonesia. (nd-b). Law Number 33 of 2004 concerning Financial Balance Between Central and Regional Governments. State Secretariat.

Government of Indonesia. (nd-c). Law Number 23 of 2014. State Secretariat.

Government of Indonesia. (nd-d). Law Number 3 of 2004 concerning Regulation of Balancing Funds. State Secretariat.

Government of Indonesia. (nd-e). Law No. 32 of 2004 of the Republic of Indonesia. Law No. 32 of 2004 concerning Regional Government. State Secretariat.

Government of Indonesia. (2006). Regulation of the Minister of Home Affairs Number 13 of 2006.

Government of Indonesia. (2009). Regulation Number 28 of 2009 concerning Regional Taxes and Land and Building Taxes. State Secretariat.

Ramadhan, PR (2019). The Influence of Regional Taxes and Levies on Original Regional Income of Regencies/Cities in North Sumatra. Journal of Accounting and Business: Journal of Accounting Study Program, 5(1).

Rosalina, AD (2014). The Influence of Auditor Competence and Independence on Audit Quality. Journal of Economics, Widyatama University.

Siahaan, MP (2016). Regional Taxes and Regional Retributions. Rajawali Pers.

Simbolon, JL, Daulay, KS, & Nainggolan, SC (2022). Analysis of the Influence of Regional Taxes and Regional Levies on the Increase in Regional Original Income of North Sumatra in 2016-2021. Economics, Business, Management and Accounting (EBMA), 3.

Sirry, L. (2020). The Influence of Regional Taxes and Regional Levies on the Original Regional Income of Surabaya City.

Sudaryo, & Yoyo. (2017). Finance in the Era of Regional Autonomy. Andi.

Wahyuni, A., & Utara, R. (2018). The Influence of Hotel Tax and Restaurant Tax Revenue on Local Original Income (PAD) at the Medan City Regional Tax and Retribution Management Agency. Journal of Economics and Development Studies.

Downloads

Published

2024-09-30

How to Cite

Khairani BM, N., & Irawan, I. (2024). Analysis of Factors Affecting the Original Income of North Sumatra Province. East Asian Journal of Multidisciplinary Research, 3(9), 4531–4548. https://doi.org/10.55927/eajmr.v3i9.11095