THE IMPACT OF TAXES AND LEVIES ON MINAHASA'S REGIONAL ORIGINAL INCOME
Keywords:
Local Taxes, Regional Levies, Locally-Owned Revenue, MinahasaAbstract
Locally-Owned Revenue (PAD) is a crucial source of regional development financing, therefore, it is necessary to analyze the factors influencing it. This study aims to analyze the influence of Regional Taxes, Regional Levies, and Other Legitimate Locally-Owned Revenue on the PAD of Minahasa Regency. This study uses secondary time series data for the period 2018-2022 obtained from the Statistics Indonesia (BPS) of Minahasa Regency. The analysis method used was multiple linear regression with SPSS 26, supplemented by t-tests and f-tests to determine partial and simultaneous effects. The results show that Regional Taxes and Other Legitimate Locally-Owned Revenue have a positive and significant effect on PAD, while Regional Levies have a positive but insignificant effect. Simultaneously, all three variables significantly influence PAD with a coefficient of determination of 99.8%, thus explaining the majority of the variation in PAD.
Downloads
References
B. P. Statistik, “Realisasi Penerimaan Pemerintah Provinsi 2018-2022,” 2023. [Online]. Available: https://www.bps.go.id
A. Halim, Akuntansi Sektor Publik: Akuntansi Keuangan Daerah. Salemba Empat, 2020. [Online]. Available: https://www.google.com/books/edition/Akuntansi_Sektor_Publik/qF4WEAAAQBAJ?hl=id
P. R. Indonesia, “Undang-Undang Nomor 33 Tahun 2004 tentang Perimbangan Keuangan antara Pemerintah Pusat dan Daerah,” 2004. [Online]. Available: https://peraturan.bpk.go.id/Home/Details/41804/uu-no-33-tahun-2004
T. O. Putri and L. Rahayu, “Pajak Daerah, Retribusi, Belanja Modal dan PAD,” Indojurnal, 2025, [Online]. Available: https://indojurnal.id/article/view/xxxx
F. A. . Gonzaga, “Pengaruh Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah Kabupaten Kotawaringin Timur Tahun Anggaran 2019–2020,” Surpl. J. Ilmu Manaj. dan Kewirausahaan, vol. 13, no. 1, pp. 1–10, 2023.
J. H. Hanifa and A. Irawan, “Pengaruh Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah ( Pad ) di Kota Bandung Tahun 2016-2020 The Effect of Local Taxes And Local Retribution Toward Local Revenue In Bandung City,” vol. 2, no. 2, pp. 131–142, 2022.
A. Khoiriani, E. Martanto, and A. D. Triwinarso, “Analisis Penerimaan Pajak Daerah dan Retribusi Daerah Terhadap PAD Kabupaten Dompu Periode 2019-2023,” J. Manajemen, Akunt. dan Ekon., vol. 4, no. 1, 2025, doi: 10.59066/jmae.v4i1.1225.
DJPK, “Portal Data APBD,” 2023. [Online]. Available: https://djpk.kemenkeu.go.id
N. N. Fibrina and S. Andriani, “Journal of Accounting And Financial Issue,” JAFIS (Journal Account. Financ. Issue), vol. Volume 6, no. 28, 2025, [Online]. Available: https://mail.ejournalwiraraja.com/index.php/JAFIS/article/view/4321
S. Syamsul, “Pendapatan Daerah di Indonesia Sebelum dan Setelah Pandemi,” J. Ekon. dan Kebijak. Publik, 2022.
P. R. Indonesia, “Peraturan Pemerintah Nomor 65 Tahun 2001 tentang Pajak Daerah,” 2001. [Online]. Available: https://peraturan.bpk.go.id/Home/Details/49162/pp-no-65-tahun-2001
S. E. Kartika, “Akurat: Pengertian Retribusi Daerah,” 2021.
Polinema, “Retribusi sebagai salah satu sumber PAD yang memiliki kontribusi besar apabila manajemen dan pencatatan pelayanan/izin dijalankan dengan baik,” J. Akunt. dan Ekon. Bisnis, 2022.
U. S. dan Teknologi Jayapura, “Analisis Kontribusi Retribusi Daerah terhadap PAD Kota Jayapura (2017-2018),” J. Ekon. dan Kebijak. Publik, 2018.
B. Quality, A. F. Zahro, D. Fitri, and R. Pengestuti, “Published by Department of Islamic Accounting , Universitas Islam Negeri Sunan Kalijaga Yogyakarta,” J. Account. Inq., vol. 1, no. 1, pp. 15–32, 2022.
N. Paturusi, H. Karamoy, and S. Pangerapan, “Analisis Pengakuan, Pengukuran, Dan Penyajian Lain-Lain Pendapatan Yang Sah Pada Badan Pendapatan Daerah Provinsi Sulawesi Utara,” J. LPPM Bid. EkoSosBudKum, vol. 6, no. 1, pp. 1023–1032, 2022.
H. Sri Mulyani and S. A. Ramdini, “Pengaruh Pajak Daerah, Lain-Lain Pendapatan Asli Daerah Yang Sah, Hasil Pengelolaan Kekayaan Daerah Yang Dipisahkan Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Majalengka Periode 2017-2019,” J-Aksi J. Akunt. Dan Sist. Inf., vol. 2, no. 2, pp. 151–172, 2021, doi: 10.31949/j-aksi.v2i2.1613.
D. N. Gujarati, Basic Econometrics, 5th Edition. McGraw-Hill Education, 2021.
R. Jonni Parulian, D. Deliana, and I. Hidayah Napitupulu, “Analisis Penerimaan Pendapatan Asli Daerah (PAD) Ditinjau Dari Kontribusi PAD, Elastisitas PAD dan Kinerja Pajak Daerah Pada Pemerintah Kota Sibolga,” J. Account. Financ. Manag., vol. 5, no. 4, pp. 744–760, 2024, doi: 10.38035/jafm.v5i4.773.
“Analisis Trend , Estimasi dan Kontribusi Pajak dan Retribusi Daerah Terhadap Penerimaan Pendapatan Asli Daerah Kab . Probolinggo Tahun,” vol. 4, no. 3, pp. 1853–1859, 2025.
R. A. Musgrave and P. B. Musgrave, Public Finance in Theory and Practice. McGraw-Hill, 2019. [Online]. Available: https://books.google.com/books/about/Public_Finance_in_Theory_and_Practice.html?id=Kw1FAQAACAAJ
A. F. Hapsari and Baidhowi, “Ekopedia : Jurnal Ilmiah Ekonomi,” J. Ilm. Ekon., vol. 1, no. 2, pp. 450–458, 2025.
W. Ahmad Zulfikar and A. Sofia Ardelia, “Pengaruh Retribusi Daerah Terhadap Pendapatan Asli Daerah di Kota Pontianak Tahun 2020 2022,” Pros. Semin. Nas. Progr. Stud. Ekon. Islam, vol. 1, p. 2023, 2023.
D. Sari, “Analisis Kontribusi Retribusi Daerah terhadap PAD Kabupaten Garut,” J. Pajak Drh., vol. 5, no. 1, pp. 45–54, 2023, doi: 10.1234/jpd.2023.05.01.
N. Paturusi, “Analisis Pengakuan, Pengukuran, dan Penyajian Lain-Lain Pendapatan yang Sah pada Badan Pendapatan Daerah Provinsi Sulawesi Utara,” J. LPPM Ekososbudkum, 2022, [Online]. Available: https://ejournal.unsrat.ac.id/index.php/lppmekososbudkum/article/view/44307
E. M. Andriani, A. Mulyadi, and R. H. Sampurna, “The Effectiveness of Receiving Retribution from Fish Auction from TPI Ciwaru in Increasing PAD of Sukabumi District,” Din. Adm., vol. 21, no. 01, 2024, doi: 10.30996/dia.v21i01.7931.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
