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DETERMINANTS OF LOCAL REVENUE IN BENGKULU PROVINCE
Last modified: 2024-05-04
Abstract
This research aims to determine the effect of local taxes, regional fees, population and poverty levels on local revenue in Bengkulu Province. The data used in this study is secondary data originating from the Directorate General of Fiscal Balance (DJPK) and the Central Statistics Agency (BPS) from 10 regencies/cities in Bengkulu Province. The analytical method used in this study is multiple linear regression analysis using statistical tests by determining the degree of confidence of 95% (α = 0.05) on the t test. The results of this study indicate that partially the local tax variable has a positive and significant effect on local original income, regional levies has a negative and insignificant effect on regional original income population has a positive and significant effect on local original income and poverty level has a negative effect and not significant to regional original income. Then local taxes, regional levies, population and poverty levels simultaneously have a positive and significant effect on regional own-source revenues.
Keywords
locally-generated revenue; local tax; regional retribution; total population; poverty level