Salehoddin

Universitas Madura, Indonesia

DOI : https://doi.org/10.47191/ijsshr/v6-i10-72

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ABSTRACT

This research aims to determine the role of regional taxes and regional levies on Pamekasan Regency's Regional Original Income for the 2020-2022 period, both simultaneously and partially. The population in this research is the Regional Government Budget Realization Report Pamekasan Regency in 2020-2022. The sample selection technique used is judgment sampling and obtained 34 samples consisting of January to December 2020-2022. The data analysis method used is multiple regression analysis. The research results show that there are significant differences simultaneously between regional taxes and regional retribution on Regional Original Income. Partially, regional taxes have a significant and positive effect on Regional Original Income, and regional retribution have a significant and positive effect on Regional Original Income.

KEYWORDS:

regional taxes, regional retribution, Regional Original Income

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Volume 06 Issue 10 October 2023