Analisis Pengaruh Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah dengan Variabel Moderasi Jumlah Penduduk pada Kabupaten Manggarai

Authors

  • Maria Herlina Novali Ngangu Universitas Nusa Cendana
  • Maria I. Hewe Tiwu Universitas Nusa Cendana
  • Cicilia A. Tungga Universitas Nusa Cendana

DOI:

https://doi.org/10.32585/jbfe.v5i2.5715

Keywords:

Regional Taxes, Regional Levies, Original Regional Income, Population

Abstract

This research aims to examine the influence of Regional Taxes and Regional Levies on Original Regional Income (PAD) in Manggarai Regency, as well as the role of Population as a moderating variable using various regression models. The analysis includes simple regression, regression with interaction (MRA), as well as the T test and F test to test the significance of independent variables on PAD. The results show that Regional Taxes and Population have a significant influence on PAD, while Regional Levies do not have a significant influence. The regression model moderated by population reveals that the interaction with regional taxes strengthens its influence on PAD. However, population does not moderate the influence of regional levies on PAD. Overall, these models can explain most of the variation in PAD, with R2 reaching 75.5% up to 80.3%. Hypothesis testing shows that simultaneously, Regional Taxes, Regional Levies, and Population have a significant effect on PAD with an Adjusted R Square value of 0.603. The partial test also shows the significance of the regression model, with Regional Taxes and Population each having significant influence on PAD, while Regional Levies do not have a partially significant influence. The results of this research are in line with several previous studies which show that Regional Taxes and population have a significant impact on PAD, while the influence of Regional Levies is not significant.

Downloads

Download data is not yet available.

References

Ahmad Ma’ruf. (2008). Pertumbuhan ekonomi Indonesia: Determinan dan prospeknya. Jurnal Ekonomi & Studi Pembangunan, 9(1), 44–55.

Arikunto, S. (1983). Prosedur penelitian: Suatu pendekatan praktik. PT. Bina Aksara.

Asteria, B. (2015). Analisis pengaruh penerimaan pajak daerah dan retribusi daerah terhadap pendapatan asli daerah Kabupaten/Kota di Jawa Tengah. Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen, 2(1), 51–61. https://doi.org/10.32477/jrm.v2i1.162

Fadhli, A. N. (2023). Pemungutan pajak restoran dalam meningkatkan pendapatan asli daerah Kabupaten Pangkajene dan Kepulauan. Journal of Accounting, Economics, and Business Education, 71–77.

Ghozali, I. (2015). Penelitian empiris SmartPLS 2.0 M3 Partial Least Squares. Badan Penerbit Undip.

Hasanur, D. A. (2017). Pengaruh jumlah penduduk dan pertumbuhan ekonomi terhadap pendapatan asli daerah (Studi kasus di Kabupaten/Kota Kawasan Barat Selatan Aceh). Ekombis.

Imam Ghozali, H. L. (2015). Penelitian empiris SmartPLS 2.0 M3 Partial Least Squares. Badan Penerbit Undip.

Isdijoso. (2002). Analisis kebijakan fiskal pada era otonomi daerah. Raja Grafinso Persada.

Kristianti, I. P. (2023, June). Kebijakan fiskal dan moneter. STIE KPN. https://www.stieykpn.ac.id/read/444/kebijakan-moneter-dan-kebijakan-fiskal.html

Lucita, R. I., Nugraheni, I. P., & Rusmijati. (2022). Pengaruh pajak dan retribusi daerah terhadap pendapatan asli daerah dengan jumlah penduduk sebagai variabel moderasi. Jurnal Ilmiah Akuntansi.

Mardiasmo. (2019). Akuntansi sektor publik. Andi Offset.

Mardiasmo. (2019). Akuntansi sektor publik. Andi Offset.

Putra, W. (2018). Tata kelola ekonomi keuangan daerah. Rajawali Pers.

Putra, W. (2018). Tata kelola ekonomi keuangan daerah. Rajawali Pers.

Regina, T., & Sunaningsih, S. N. (2022). Analisis kontribusi pajak dan retribusi daerah terhadap pendapatan asli daerah. Gorontalo Accounting Journal, 18–28.

Rizqi, S. M. (2015). Analisis efektivitas dan kontribusi pajak, retribusi, dan pengelolaan kekayaan daerah terhadap pendapatan asli daerah Kota Probolinggo.

Salfani Tai, D., & Angraini, D. (2022). Pengaruh pajak dan retribusi daerah terhadap pendapatan asli daerah dengan jumlah penduduk sebagai variabel moderasi. Jurnal Revenue: Jurnal Ilmiah Akuntansi.

Siskawati, N. (2016). Pengaruh jumlah penduduk dan pertumbuhan ekonomi terhadap pendapatan asli daerah (Studi kasus di Kabupaten/Kota Barat Selatan Provinsi Aceh). Jurnal Paradigma Ekonomika, 9(2), 15–18.

Sugiyono. (2017). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.

Yusuf, M. (2020). Kinerja keuangan pemerintah daerah Provinsi Sumatera Utara periode 2014-2019. Jurnal Kajian Ekonomi dan Kebijakan Publik (JEpa), 86–95.

Pemerintah Daerah Kabupaten Manggarai. (2018). Peraturan Daerah Kabupaten Manggarai Nomor 9 Tahun 2018 tentang perubahan kedua atas Peraturan Daerah Kabupaten Manggarai Nomor 2 Tahun 2011 tentang pajak daerah.

Pemerintah Daerah Kabupaten Manggarai. (2011). Peraturan Daerah Kabupaten Manggarai Nomor 12 Tahun 2011 tentang retribusi pemakaian kekayaan daerah.

Pemerintah Daerah Kota Kupang. (2016). Peraturan Daerah (PERDA) Nomor 2 Tahun 2016 tentang pajak daerah.

Pemerintah Pusat. (2004). Undang-Undang No. 32 Tahun 2004 tentang pemerintah daerah.

Pemerintah Pusat. (2004). Undang-Undang No. 33 Tahun 2004 tentang perimbangan keuangan antara pemerintah pusat dan pemerintah daerah.

Pemerintah Pusat. (2009). Undang-Undang No. 28 Tahun 2009 tentang pajak daerah dan retribusi daerah.

Downloads

Published

2024-08-22

How to Cite

Maria Herlina Novali Ngangu, Maria I. Hewe Tiwu, & Cicilia A. Tungga. (2024). Analisis Pengaruh Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah dengan Variabel Moderasi Jumlah Penduduk pada Kabupaten Manggarai. Journal of Business, Finance, and Economics (JBFE), 5(2), 156–170. https://doi.org/10.32585/jbfe.v5i2.5715

Issue

Vol. 5 No. 2 (2024): Journal Of Business, Finance, and Economics (JBFE)

Section

Publication Ethics

License

Copyright (c) 2024 Journal of Business, Finance, and Economics (JBFE)

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with the Journal Of Business, Finance, and Economics (JBFE) agree to the following terms:

  1. Authors retain copyright and grant the journal the right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal. 
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.