EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Vol 11 No 2 (2023)

Pengaruh Retribusi Izin Mendirikan Bangunan (IMB) Terhadap Pendapatan Asli Daerah (PAD) Kabupaten Rejang Lebong

Gustini Gustini (Sekolah Tinggi Ilmu Administrasi , Bengkulu)
Azuwandri Azuwandri (Sekolah Tinggi Ilmu Administrasi , Bengkulu)
Salehan Salehan (Sekolah Tinggi Ilmu Administrasi , Bengkulu)
M Bima Eka Putra (Sekolah Tinggi Ilmu administrasi Bengkulu)



Article Info

Publish Date
31 Jul 2023

Abstract

Regional Own Revenue is part of regional revenue sources which can be freely used by each region to organize regional government and development. Regional levies are local revenues from payments for services or the granting of certain special permits granted by the local government. Therefore, the purpose of this study was to determine the effect of building permit fees (IMB) on local revenue (PAD) in Rejang Lebong Regency. In this writing, the type of research used is descriptive research and the data collection method used is documentation. The analytical method used is simple linear regression, simple correlation, and termination. The results of this study are that the effect of building permit fees (IMB) on local revenue (PAD) in Rejang Lebong Regency is quite good. With the tendency of revenue realization to increase every year, with an average rate of 1.16%. The regression results show that the effect of IMB levies on achieving the PAD target is positive. The correlation value indicates the close relationship between the IMB levy and the achievement of the PAD target is moderate. The result of the termination test is that the IMB levy affects the achievement of the PAD target of 35%. The results of the hypothesis test show that the IMB levy does not significantly affect the achievement of the PAD target, this is because the target and realization of the IMB levy are still small and statistically have not shown a clear influence

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Journal Info

Abbrev

ER

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

Description

Ekombis Review: Jurnal Ilmiah Ekonomi dan Bisnis is a peer-reviewed journal. Ekombis invites academics and researchers who do original research in the fields of economics, management, and ...