ANALISIS PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PERTUMBUHAN EKONOMI MELALUI PENDAPATAN ASLI DAERAH DI KABUPATEN MALANG

Authors

  • Ema Sulisnaningrum STIE Jaya Negara Tamansiswa Malang, Indonesia
  • Muhamad Mukhlis STIE Jaya Negara Tamansiswa Malang, Indonesia
  • Endah Ginanti STIE Jaya Negara Tamansiswa Malang, Indonesia
  • Abdul Hikam Al-Alam STIE Jaya Negara Tamansiswa Malang, Indonesia

Keywords:

Regional Tax; Locally-generated revenue; Economic growth; Regional Levy.

Abstract

This purpose of this research to examine the effect of regional taxes and regional levies on economic growth, using local original income as an intervention variable in Malang Regency in 2018-2023. This type of research is quantitative. The data used is secondary data with data collection techniques using documentation techniques. The sample selection method in this study used a saturated sampling method. The data analysis technique used in this research is SmartPLS 3.0.

The results of this research are that regional taxes and regional levies have no effect on economic growth. Regional taxes and regional levies influence regional original income. Regional original income influences economic growth. Original regional income cannot mediate the effect of regional taxes and regional levies on economic growth.

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Published

2024-09-01

Issue

Vol. 16 No. 2 (2024): Jurnal Akuntansi Jayanegara

Section

Articles