International Journal of Business and Applied Economics (IJBAE)
Vol. 2 No. 1 (2023): January 2023

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

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



Article Info

Publish Date
03 Jan 2023

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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Journal Info

Abbrev

ijbae

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

International Journal of Business and Applied Economics (IJBAE), is an international peer-reviewed journal that is aimed to be an international forum and platform for disseminating high-quality business, management, and economic-related researches, by Formosa Publisher. IJBAE seeks to publish ...