Analysis of the Effect of Regional Taxes and Regional Levies on Increasing Regional Original Revenues of North Sumatra for 2016-2021

Jhoni Laris Simbolon; Khairul Syabirin Daulay; Sarah Claudya Nainggolan

doi:10.55927/ijbae.v2i1.2169

Authors

Jhoni Laris Simbolon Fakultas Ekonomi, Universitas Negeri Medan
Khairul Syabirin Daulay Fakultas Ekonomi, Universitas Negeri Medan
Sarah Claudya Nainggolan Fakultas Ekonomi, Universitas Negeri Medan

DOI:

https://doi.org/10.55927/ijbae.v2i1.2169

Keywords:

Local Taxes, Levies, Increased Income

Abstract

This study aims to determine the effect of local taxes and regional levies on local revenue in North Sumatra. The population in this study is the entire data on local taxes, regional levies, and local revenue in North Sumatra. The research sample is data on local taxes, regional levies, and local revenue in North Sumatra from 2016 to 2021, namely for seven years. Data collection technique is documentation. Data analysis was carried out using multiple linear regression analysis, the data obtained was classified, tabulated and processed using Eviews Version 12. The results showed that local tax variables had a significant effect on regional original income in North Sumatra, while regional retribution variables had no significant effect on regional original income. in North Sumatra.

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