PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI KOTA JAMBI TAHUN 2014 - 2023

SALMAN ALFARIZI, ZAKY (2025) PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI KOTA JAMBI TAHUN 2014 - 2023. Pengaruh Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Di Kota Jambi Tahun 2014 - 2023. (Unpublished)

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Abstract

This study aims to analyze the effect of Local Taxes and Regional Levies on Local Revenue (PAD) in Jambi City during the 2014-2023 period. A quantitative approach was employed using multiple linear regression to evaluate the contribution of both independent variables to PAD. The results revealed that Local Taxes have a positive and significant impact on PAD, both partially and simultaneously, while Regional Levies do not have a significant partial effect. The determination coefficient of 88.9% indicates that variations in PAD can be explained by Local Taxes and Regional Levies. Thus, it is recommended that the local government optimize tax revenue collection and reassess levy collection strategies to enhance PAD as a source of development funding.

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