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Journal articles on the topic 'Regional Original Revenue (PAD)'

Author: Grafiati

Published: 2 June 2025

Last updated: 31 July 2025

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1

Mapparenta, Mapparenta. "Contribution of Regional Original Revenue to Regional Revenue and Expenditure Budget." Advances in Economics & Financial Studies 1, no. 1 (2023): 36–50. http://dx.doi.org/10.60079/aefs.v1i1.10.

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Penelitian ini bertujuan untuk menganalisis Pendapatan Asli Daerah yang bersumber dari Pajak Daerah, Retribusi Daerah, Hasil Pengelolaan Kekayaan Daerah yang Dipisahkan, serta Lain-lain PAD yang Sah terhadap Pendapatan Daerah dan Belanja Daerah Kota Makassar pada tahun 2015 sampai dengan 2018. Populasi dalam penelitian ini adalah Pendapatan Asli Daerah (PAD) kota Makassar tahun 2015-2018. Adapun teknik pengambilan sampel yang digunakan adalah purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder, yaitu data yang bersumber dari Laporan Realisasi Anggaran Pendapatan A

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2

Akhmadi, Akhmadi, Syarifah Hudayah, and Fitriadi Fitriadi. "Analisis Pendapatan Asli Daerah (PAD) Kabupaten Kutai Kartanegara." Owner 7, no. 1 (2022): 444–57. http://dx.doi.org/10.33395/owner.v7i1.1283.

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The Growth of Types of Income in Regional Taxes, Regional Retributions, Results of Separated Regional Wealth Management, and Other Legitimate Regional Original Revenues to Regional Original Revenues of Kutai Kartanegara Regency and (2) Quadrant Classification (Contribution and Growth) of Respectively Each Type of Income in Regional Taxes, Regional Levies, Separated Wealth Management Results, and Other Legitimate Regional Original Revenues Against Regional Original Income of Kutai Kartanegara Regency according to Klassen Typology. In this study, the research sources used secondary data from 201

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3

Indriani, Henny, Ali Muktiyanto, and Musdalifah Azis. "Optimization of Local Original Revenue (PAD) through Regional Tax Revenue of North Kalimantan Province." IJEBD (International Journal of Entrepreneurship and Business Development) 7, no. 3 (2024): 551–58. https://doi.org/10.29138/ijebd.v7i3.2739.

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Purpose: to analyze the effect of local tax revenue targets, regional tax intensification and intensification costs and management of regional tax receivables on the optimization of regional revenues of the North Kalimantan Provincial Government Design/methodology/approach: quantitative research by taking the object of research at the Regional Revenue Agency of North Kalimantan Province in Tanjung Selor City. The analysis techniques used use multiple linear regression analysis, t-test and determination coefficient analysis Findings: the variable target of regional tax revenue has a positive an

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4

Ariyanti, Deni, and Resi Yudhaningsih. "ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN KENDAL TAHUN 2014-2018." Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) 3, no. 1 (2020): 65. http://dx.doi.org/10.32497/akunbisnis.v3i1.1972.

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<p><em>This research was conducted to find out how much the effectiveness and contribution of regional taxes on Regional Original Revenue (PAD), as well as to know how the relationship between local taxes and Kendal Regency Regional Revenue (PAD). Data collection methods used are interviews and documentation. The writing method used is description and exposition. The result of the discussion is that the level of local tax effectiveness is very effective with an average of 126.49%, the criteria for regional tax contribution to regional original income are quite good with an average

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5

Lubis, Mei Linda Suryanti, and Fitrianingsih Fitrianingsih. "Analysing the Contribution and Effectiveness of Restaurant Tax on Regional Original Revenue in Batubara Regency North Sumatra Province, Indonesia." Frontiers in Business and Economics 1, no. 3 (2022): 102–7. http://dx.doi.org/10.56225/finbe.v1i3.114.

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Regional original revenue (PAD) is income earned and collected by regional regulations under statutory. Restaurant tax is one sector that has great potential in contributing to regional income in Batu Bara regency, Sumatera Utara, Indonesia. Thus, this study identifies the contribution and effectiveness of restaurant tax revenues to local revenue (PAD) in Batu Bara Regency, North Sumatra Province. This study is designed using descriptive statistics considering the regional tax and retribution management agency of Batu Bara regency. The results of this study indicated that the restaurant tax ta

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Alisman, Alisman, Irwan Suharmi, and Fitri Nurhayani. "INTENSIFIKASI DAN EKSTENSIFIKASI PENERIMAAN PAJAK DAERAH DALAM MENUNJANG PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN NAGAN RAYA." EKOMBIS: JURNAL FAKULTAS EKONOMI 4, no. 2 (2019): 102. http://dx.doi.org/10.35308/ekombis.v4i2.1343.

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The purpose of this study is to find out how much intensification and extensification of local tax revenues in supporting local revenue (PAD) in the district at Nagan Raya. The model used descriptive qualitative is to see the extensification and intensification of local tax revenues in supporting the original revenue (PAD) areas in Nagan Raya district from 2008-2017. The results of this study indicate that local taxes have potentials that have not been explored by the government in this case BPKD that has the potential to be developed that is restaurant tax and hotel tax then calculations made

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7

Rianthy, Gina Anggi. "ANALISIS KONTRIBUSI PAJAK DAN RETRIBUSI DAERAH PADA PENDAPATAN ASLI DAERAH DI DINAS PENDAPATAN ASLI KOTA MAKASSAR." IJMA (Indonesian Journal of Management and Accounting) 5, no. 1 (2024): 165. http://dx.doi.org/10.21927/ijma.2024.5(1).165-174.

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<p>This study aims to determine the development of the contribution of local taxes and regional levies to the local revenue of Makassar City. In this study, data were obtained through observation, documentation, and literature study. The population includes all reports on the realization of the budget, reports on the realization of regional levies and regional taxes for the City of Makassar, and as a sample, reports on the realization of regional income and budget reports for 2020-2023. Meanwhile, the analytical method used is the contribution of PAD, namely Regional Taxes and Levies. Th

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8

Rafsanjani, Helda, and Suharno Suharno. "Analisis Pengaruh Belanja Daerah, DBH dan DAU terhadap Pendapatan Asli Daerah di Provinsi Jawa Tengah." Ekonomis: Journal of Economics and Business 6, no. 2 (2022): 722. http://dx.doi.org/10.33087/ekonomis.v6i2.678.

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Regional autonomy is a policy in which the government system shifts from a centralized system to a decentralized one. The increase in the Balancing Fund is expected to be followed by an increase in regional fiscal independence in the form of a significant increase in Local Revenue (PAD) as a reflection of regional independence. The purpose of this study was to determine the effect of Regional Expenditure, Revenue Sharing Funds (DBH), General Allocation Funds (DAU) on Regional Original Revenues in Central Java Province. This research uses a quantitative approach with a regression test. The resu

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9

Bintang Samudera, Irwansyah Irwansyah, and Diana Lestari. "Analysis of Regional Original Income in Samarinda City." Trending: Jurnal Manajemen dan Ekonomi 3, no. 2 (2025): 80–88. https://doi.org/10.30640/trending.v3i2.3917.

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Regional development, as an integral part of national development, aims to optimize the utilization of human resources and other potential resources. One crucial factor in the success of regional development is the availability of adequate financial resources, which include general allocation funds, special allocation funds, central government balancing funds, and locally sourced revenues. This study analyzes the acceptance of Local Revenue (PAD) in Samarinda City by examining factors such as public expenditure, private investment, Gross Regional Domestic Product (GRDP), and per capita income.

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Firdawati, Alya, and Erni Puji Astutik. "ANALYSIS OF LOCAL TAXES AND REGIONAL LEVIES CONTRIBUTIONS TO REGIONAL ORIGINAL REVENUE IN KEBUMEN REGENCY." CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE 2, no. 1 (2022): 205–11. http://dx.doi.org/10.55047/cashflow.v2i1.468.

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Local taxes and regional levies are a source of income for regional revenue (PAD). This study describes the contribution of local taxes and blood levies to regional revenue. This study aims to determine the growth of Local taxes and Regional Levies, determine the contribution of Local tax revenues and the contribution of Regional Levy revenues in Kebumen Regency in 2018-2020. The method used in this research is descriptive research with secondary data types obtained from published data, library materials, literature and previous research. This study uses growth and contribution analysis. The f

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11

Yuli, Ardianto, G. Andamari Basis, Nelyumna, and Putri Widya Najwa. "The Effectiveness of Regional Tax and Levies Acceptances and Its Contribution to the Original Regional Revenue of DKI Jakarta Province." Journal of Economics, Finance And Management Studies 07, no. 10 (2024): 6180–88. https://doi.org/10.5281/zenodo.13910979.

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This study examines the efficiency of regional taxes and retribution in improving DKI Jakarta Province's Original Regional Revenue (PAD). This study focuses at the acceptability of regional taxes and municipal levies from fiscal year 2020 to 2023, with an emphasis on the consistent rise of both tax revenue collections. It is clear that the DKI Jakarta Regional Government is maximizing the potential of local taxes and regional levies through policies and regulations, resulting in a large rise in local tax income. This study underlines that the annual rise in local tax revenues and regional retr

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12

Rukman, Rukman. "THE EFFECTIVENESS OF HOTEL TAX REVENUE AND ITS CONTRIBUTION TO THE INCREASE OF LOCAL ORIGINAL REVENUE IN BANJARMASIN CITY." International Journal of Economic Integration and Regional Competitiveness 2, no. 2 (2025): 66–73. https://doi.org/10.61796/ijeirc.v2i2.315.

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Objective: The Role of Local Original Revenue (PAD) in Regional Income as a Reflection of Regional Financial Capability in Governance and Development. The role of Local Original Revenue (PAD) in regional income reflects the success of efforts or the financial capability of a region in funding governance and development. This study aims to analyze the contribution of hotel tax revenue to the Local Original Revenue (PAD) of Banjarmasin City and assess the effectiveness of the hotel tax collection system. Method: This study employs a quantitative approach. The population and sample consist of hot

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13

Avianti, Widiya. "Regional Decentralization of Purwakarta 2018-2022: Effectiveness And Growth Of Local Original Income." Journal of Accounting Inaba 3, no. 01 (2024): 1–13. http://dx.doi.org/10.56956/jai.v3i01.285.

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The government provides financial assistance to regions in the form of intergovernmental transfers from the State Budget (APBN) to support decentralisation policies, used to finance regional needs, such as infrastructure development and public services. The aim is to improve the welfare of the local population and enhance local autonomy in decision-making, financial management, and reduce fiscal disparities between the central and local governments, as well as between different regions. The central government delegates sources of financial revenue to the regions to be managed effectively and e

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14

Tiara Riskawati Trisnadi, Valentina Cahyaningtyas, Devi Kusnanda Putri, et al. "The Role of Hotel Tax on Bandung City Regional Income." Jurnal Penelitian Ekonomi Manajemen dan Bisnis 3, no. 1 (2023): 159–68. http://dx.doi.org/10.55606/jekombis.v3i1.3053.

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Abstract. Reduced dependence on funds from the central government, proving that the receipt of Regional Original Revenue (PAD) is very good for implementing regional goverment. This is the same as the effectiveness and contribution of local taxes to local revenue, one of which is hotel tax. Hotel tax is a tax on services provided by hotels with payment. Hotel tax is included in the type of local tax that has the large contribution to the receipt of Regional Original Revenue (PAD) of Bandung City. This research aims to calculate the effectiveness and contribution of hotel tax to Bandung City's

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15

Fathurrahman, Fathurrahman, Julia Safitri, Musran Munizu, and Nasir Nasir. "Strategy for Optimizing Regional Original Income (PAD) Through Innovation and Collaboration in Central Lombok Regency." Jurnal Bina Praja 16, no. 2 (2024): 347–59. https://doi.org/10.21787/jbp.16.2024.347-359.

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This study discusses the condition of Regional Original Revenue (PAD) which consists oftax components, levies, results of separated regional assets and other revenues that are considered legitimate. In addition, this study emphasises the preparation of a strategy for optimising Regional Original Revenue (PAD) which emphasises innovation and collaboration so that the results and targets for increasing PAD in Central Lombok Regency can be achieved. the importance of innovation as a transformer and collaboration in building networks in Central Lombok Regency. This study uses a descriptive qualita

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16

Yuliza Azzahra Syahadat and Dirga Ramadhan. "Analisis Kontribusi Pajak dan Retribusi Terhadap Pendapatan Asli Daerah." AKUA: Jurnal Akuntansi dan Keuangan 1, no. 3 (2022): 341–50. http://dx.doi.org/10.54259/akua.v1i3.997.

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Regional taxes and regional levies are the two components of the most dominant source of income for Regional Original Revenue (PAD) which are useful for financing the administration of regional governments to carry out broad regional autonomy in a good, real and responsible manner. This study aims to determine the contribution of local taxes and local levies to (PAD) Kendari city. The data used is the report on the realization of the budget for the 2018-2020 fiscal year. Data analysis using Contribution percentage analysis, Contribution Level Analysis and Growth. The results of this study show

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17

Stiawati, Tumi, Abdul Manan, and Endang Astuti. "Analysis of the Influence of the Tourism Sector on Central Lombok Regional Original Income (PAD) in 2014-2023." West Science Accounting and Finance 3, no. 01 (2025): 77–85. https://doi.org/10.58812/wsaf.v3i01.1707.

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This study aims to analyze the Influence of the Tourism Sector on Central Lombok's Regional Original Revenue (PAD) in 2014-2023. The tourism sector has an important role in increasing regional revenue through hotel, restaurant, and tourist attraction levies. The independent variables in this study include the number of tourists, the number of tourist attractions, the number of restaurants and restaurants, and the number of hotels, while the dependent variable is Regional Original Revenue (PAD). The research method used is multiple linear regression analysis with secondary data obtained from th

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18

Astuti, Ayi. "Analysis of Effectiveness and Contribution of Advertisement Tax Collection on Original Regional Income." JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 4, no. 3 (2020): 338–46. http://dx.doi.org/10.36555/jasa.v4i3.1478.

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Advertisement tax is one of the potential regional revenues and can be collected efficiently, effectively and economically. Efforts to increase PAD can be done by increasing the effectiveness of local tax revenue from PAD sources especially advertisement tax. This research of advertisement tax collection on PAD in Bandung City and to determine the contribution of the realization of advertisement tax revenue in an effort to increase the original income of the city of Bandung in 2013 and 2017. This research is a descriptive verification study with a quantitative approach. The data used are secon

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19

Towi, Yo Vira, Emilia Gustini, and Aris Munandar. "The Influence of Contribution and Effectiveness of Regional Taxes on Original Regional Income (PAD) in Palembang City." International Journal of Community Service & Engagement 4, no. 4 (2023): 134–41. https://doi.org/10.47747/ijcse.v4i4.1539.

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This study aims to analyze the effect of contribution and effectiveness on local revenue (PAD) in Palembang City. The data used in this research is secondary data in the form of documentation and literature study. The research method used is multiple linear regression analysis. The results indicate that the contribution and effectiveness have a significant effect on local revenue (PAD). This research is expected to become additional literature on the topic of local revenue (PAD).

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20

Rosadi, Farra Shayrani, Inas Suryani Munawaroh, Galih Wicaksono, and Muhammad Nasrulloh Huda. "Effectiveness and Contribution of Hotel Tax to Regional Income of Badung Regency." ARBITRASE: Journal of Economics and Accounting 3, no. 3 (2023): 533–38. http://dx.doi.org/10.47065/arbitrase.v3i3.469.

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According to Law Number 1 of 2022 concering Financial Relations between the Central Goverment and Regional Goverments, Local Own Revenue is regional taxes, regional levies, result of separated regional wealth management, and other legal regional original revenues in accordance with statutory regulations. The central goverment gives authority to regional goverments to regulate their respective regional PAD, so that regional goverments must be able to explore potential revenues in their areas. Hotel tax is a type pf regional tax that has the potential to provide income to PAD which can spur econ

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Imelda, Chitra. "ANALISIS PENGARUH PENDAPATAN ASLI DAERAH (PAD) TERHADAP REALISASI PELAYANAN PUBLIK DI PROVINSI SUMATERA SELATAN." JURNAL DINAMIKA 2, no. 2 (2022): 37–44. http://dx.doi.org/10.54895/dinamika.v2i2.1828.

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Local revenue (PAD) in South Sumatra Province is optimally pursued to carry out effective and efficient functions to improve the quality of public service management. As one of the sources of financing owned by the region, regional original income (PAD) is income obtained by the local government level (Pemda) which is extracted by the regional government from economic sources in the area. Based on PAD (Regional Original Income) sourced from local tax revenues, tax revenue in South Sumatra Province up to the first quarter of 2021 amounted to IDR 2.00 trillion. This revenue realization decreased

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22

Iswanti, Iswanti. "THE EFFECT OF REGIONAL TAX REVENUE AND REGIONAL RETRIBUTION ON INCREASING REGIONAL ORIGINAL INCOME (A Case Study at the Seruyan District Financial and Asset Management Revenue Service)." DiE: Jurnal Ilmu Ekonomi dan Manajemen 12, no. 1 (2021): 29–39. http://dx.doi.org/10.30996/die.v12i1.5109.

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The purpose of this study is to find out how much the amount ofRegional Taxes, Regional Levies and Regional Original Revenue (PAD)of Seruyan Regency in 2015-2019, as well as knowing the effect ofRegional Taxes and Regional Levies on Regional Original Income (PAD)both simultaneously and partially. The population in this study is theSeruyan Regency APBD Realization Report for the 2015-2019 fiscal year.The sample technique used in this research is judgment sampling. Theanalysis technique used in this research is descriptive statistical analysisand multiple regression. Based on the data analysis,

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Wibisono, Nurharibnu, Herry Purnomo, and Endang Edy Rahaju. "Pengaruh PAD, DBH, DAU, dan SiLPA Terhadap Belanja Bantuan Sosial Pada Pemerintah Daerah Se-Bakorwil Madiun." JAMER : Jurnal Akuntansi Merdeka 2, no. 1 (2021): 6–11. http://dx.doi.org/10.33319/jamer.v2i1.44.

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Abstract— This study aims to examine the effect of the Regional Original Revenue (PAD), the Revenue Sharing Funds (DBH), the General Allocation Fund (DAU), and the Remaining Budget Calculation (SiLPA) on Social Assistance Expenditure (Bansos) in Local Governments as the Madiun Regional Coordination (Bakorwil) both partially and simultaneously. The research objects were 10 (ten) Regional Governments in Bakorwil Madiun, East Java, Indonesia based on the realization of APBD data for the period 2011 - 2018. Multiple linear regression method with the help of SPSS 20 was used as an analytical tool i

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Suganda, Azhar, Novi Ramadhini, Putri Nabila Harahap, and Joko Suharianto. "The Influence of Population and Government Expenditures on Original Regional Income (PAD) of North Sumatra Province." AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia 3, no. 1 (2024): 633–46. http://dx.doi.org/10.57235/aurelia.v3i1.1695.

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This study aims to explore the influence of population and government expenditure on local own-source revenue (PAD) in North Sumatra Province. Local own-source revenue (PAD) is a key element in the implementation of regional autonomy, involving sources of revenue from taxes, levies, management of regional assets, and other legal revenues. This study applies quantitative research methods with a focus on data published by BPS (Central Bureau of Statistics) related to population, government expenditure, and local own-source revenue in North Sumatra Province during the 2018-2022 period. The purpos

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Dona, Eka Meiliya, Agnes Widya Putri, Anis Feblin, and Gitta Destalya Andrian Nova. "PENGARUH PAJAK DAERAH, LABA BUMD TERHADAP PAD KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN." Jurnal Bisnis Darmajaya 8, no. 2 (2022): 128–39. http://dx.doi.org/10.30873/jbd.v8i2.3302.

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This study aims to determine the Influence of Regional Taxes, Profits of Regional Owned Enterprises (BUMD) on Regency/City Original Revenues in South Sumatra Province for the 2016-2020 period, either partially or simultaneously. This type of research used quantitative research. The data used in this study was secondary data sourced from www.djpk.kemekeu.go.id. The population in this study were 17 districts/cities in the province of South Sumatra. The analytical tool used in this research was multiple linear regression. The results of this study indicated that partially, the local tax variable

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INDIRASWARI, Susmita Dian. "Determination Of Local Own-Source Revenue (Pad) In Districts And Cities Across East Java Province In 2020-2021." Journal of Tourism Economics and Policy 4, no. 2 (2024): 221–31. http://dx.doi.org/10.38142/jtep.v4i2.1072.

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This study aims to determine the effect of regional tax revenues, regional levies and results of separated regional wealth management on local own-source revenue (PAD) in regencies and cities throughout East Java in 2020-2021, either partially or simultaneously. This study uses a quantitative approach with multiple linear regression analysis methods, classical assumption tests, hypothesis testing and coefficient determination (R2). The results of this study show that simultaneously (test f) local taxes, regional fees and the results of regional wealth management which are decided to affect reg

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Purnamawati, Evi. "KONSTRIBUSI PAJAK KENDARAAN BERMOTOR DAN PAJAK BEA BALIK NAMA KENDARAAN BERMOTOR PADA PENDAPATAN ASLI DAERAH." Solusi 19, no. 1 (2021): 12–24. http://dx.doi.org/10.36546/solusi.v19i1.328.

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Regional original income is an indicator of regional independence in terms of finance. The greater the revenue and the percentage of original regional revenue (PAD) to the total regional revenue, the more independent the region is. The formulation of the problem whether the contribution of Motor Vehicle Tax (PKB) and Motor Vehicle Title Fee Tax (BBNKB) has an effect on Regional Original Income (PAD). Motorized Vehicle Tax (PKB) and Motor Vehicle Transfer Fee Tax (BBNKB) have a significant effect on Regional Original Income (PAD). Local taxes are an important source of regional income to financ

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Deno, Agustina, Laurentius D. Gadi Djou, and Nuraini Ismail. "PENGARUH PENERIMAAN PAJAK HIBURAN DAN INFLASI TERHADAP PENDAPATAN ASLI DAERAH." Jurnal Riset Ilmu Akuntansi 1, no. 2 (2022): 24–31. http://dx.doi.org/10.37478/jria.v1i2.1152.

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The purpose of this study is to determine (1) To determine the effect of entertainment tax revenue on Regional Original Revenues. (2) To find out inflation affects the Regional Original Revenue. Analysis of the data used is multiple linear regression analysis. To facilitate analysis, the Statistical Package for the Social Sciens (SPSS) program for windows is used. The results of this study indicate that the results of the t test of entertainment tax variables obtained tcount> ttable where 4.801> 2.353 and the significance value obtained was 0.041 <0.05. Thus it means that partially th

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Kurniawati, Kurniawati, and Muzdalifah Muzdalifah. "Pengaruh PAD dan DAU Melalui Belanja Modal Terhadap Pertumbuhan Ekonomi pada Kabupaten/Kota Provinsi Kalimantan Selatan (Periode 2011-2018)." JIEP: Jurnal Ilmu Ekonomi dan Pembangunan 5, no. 1 (2022): 16. http://dx.doi.org/10.20527/jiep.v5i1.5496.

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This research was conducted to (1) Determine the effect of the Regional Original Revenue and General Allocation Funds for Capital Expenditures. (2) Determine the effect of the Regional Original Revenue, General Allocation Funds, and Capital Expenditures on the Economy. This research is a quantitative study using the Simultaneous Equation Model with Eviews 10 Two-Stage Least Square (TSLS) method. The data used in the study were sourced from the Central Statistics Agency of South Kalimantan Province and the Directorate General of Fiscal Balance 2011-2018.The results of phase 1 research with the

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Andri Purdiono, Ika Devy Pramudiana, Eny Haryati, and Sapto Pramono. "The Role of Regional Original Revenue and General Allocation Funds as a Source of Revenue in the Regional Revenue and Expenditure Budget of the East Java Provincial Government." Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2, no. 2 (2025): 65–79. https://doi.org/10.62383/komunikasi.v2i2.210.

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This study aims to describe and analyze: the role of PAD and DAU as a source of revenue in APBD financing in East Java Province and how the East Java Provincial Regional Government efforts to increase PAD through Regional Original Tax. The data analysis technique uses the technique developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Role of Region

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Djatnicka, Erlina, Dian Sulistyorini Wulandari, and Khoirun Nisa. "Analysis of the Effectiveness and Contribution of Land and Building Taxes to the Original Regional Income of Bekasi Regency." Indonesian Journal of Economic & Management Sciences 2, no. 1 (2024): 69–78. http://dx.doi.org/10.55927/ijems.v2i1.7996.

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Land and Building Tax (PBB) is one of the regional taxes that has a major contribution to the Regional Original Income (PAD) of Bekasi Regency. This study aims to analyze the level of effectiveness and contribution of land and building tax (PBB) to the regional original income (PAD) of Bekasi Regency. This study used a quantitative descriptive method. The data source used in this study was secondary data with time series data types. Secondary data used are the financial statements of Regional Original Revenue (PAD) revenue and the Bekasi Regency Land and Building Tax (PBB) revenue report for 2

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Jaya, Ekki Satria, and Eko Edy Susanto. "The Effectiveness and Contribution of Hotel and Restaurant Tax Revenue to PAD Palopo City." IJEBD (International Journal of Entrepreneurship and Business Development) 5, no. 5 (2022): 936–44. http://dx.doi.org/10.29138/ijebd.v5i5.1990.

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Purpose: Regional Original Income is revenue from local tax levies, regional levies, separated regional wealth management and other income. Restaurant tax and hotel tax are included in local taxes. Restaurants and hotels are potential sectors in increasing the effectiveness of tax revenues and their contributions can spur economic development in Palopo City. The purpose of this study was to determine the effectiveness and contribution of restaurant taxes and hotel taxes to PAD in Palopo City. The research was conducted at the Regional Revenue Service of Palopo City. Design/methodology/ap

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Ernita, Dewi. "ANALISIS PENGARUH INFLASI DAN PRODUK DOMESTIK REGIONAL BRUTO TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN KERINCI." Bussman Journal : Indonesian Journal of Business and Management 1, no. 1 (2021): 63–73. http://dx.doi.org/10.53363/buss.v1i1.23.

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Regional development as an integral part of national development. The dependence of regional government funds on the central government also reflects the government's limited ability to accumulate Regional Original Revenues (PAD). To improve the implementation of development funds for the provision of community services and to increase economic growth in the regions, it is necessary to provide adequate local sources and income. Inflation is one of the important economic indicators that can provide information about the development of prices of goods and services paid by consumers. Kerinci Rege

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Monadi, Elisabet Juwita. "Analyzing Entertainment Tax Impact on Batu City's Regional Revenue and Taxpayer Compliance Levels." Journal of Transformative Governance and Social Justice 2, no. 2 (2024): 171–83. http://dx.doi.org/10.26905/j-tragos.v2i2.13564.

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Entertainment tax is one of the sources of revenue for local governments. This study aims to examine the contribution of entertainment tax to Regional Original Revenue (PAD) in Batu City. The research method used is qualitative descriptive using object data at the Batu City Regional Finance Agency. Based on data from the Central Statistics Agency (BPS), Batu City's tax financial statements from 2020 to 2022 are tax revenues for the entertainment sector. In 2020, the contribution reached 12.42%, while in 2021, the contribution decreased to 8.89% and in 2022, the contribution decreased to 12.78%

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Rosyah, Lidiana, Marzuki Marzuki, Nurlela Nurlela, and Munandar Munandar. "TREND ANALYSIS OF REGIONAL ORIGINAL INCOME IN SIMEULUE REGENCY." Journal of Accounting Research, Utility Finance and Digital Assets 1, no. 2 (2022): 89–98. http://dx.doi.org/10.54443/jaruda.v1i2.17.

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AbstractThis study aims to analyze the trend of local tax revenues, regional levies, separated regional wealth management results, other legitimate local revenue and zakat in the Simeulue Regency Government during the 2011-2021 period. This study uses secondary data from 2011-2021. obtained from the Realization Report of the Regional Revenue and Expenditure Budget. The data analysis method used is descriptive quantitative and trend analysis. Trend analysis in this study, is used to see the tendency ofregional taxes, regional levies, results of separated regional wealth management, other legiti

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Akbar, Mhd Ali. "THE EFFECT OF REGIONAL ORIGINAL REVENUE, POPULATION AND ECONOMIC GROWTH ON REGIONAL SPENDING." Jurnal REP (Riset Ekonomi Pembangunan) 6, no. 1 (2021): 38–50. http://dx.doi.org/10.31002/rep.v6i1.2918.

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This research aims to determine the effect of Regional Original Revenue/Pendapatan Asli Daerah (PAD, Population and Economic Growth on Regional Expenditures of North Sumatra Province in 2013-2015. The analytical method used in this research is a quantitative method with multiple linier regression by testing the classical assumptions. The results of this research concluded that the Regional Original Revenue, Population and Economic Growth significantly influence the Regional Expenditure in the Regency/City Region of North Sumatra Province. Partially Regional Original Revenue and Population have

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Sari, Dwi Rahmita, Sri Rahayu, Wiralestari Wiralestari, and Enggar Diah Puspa Arum. "The Influence of Original Local Government Revenue (PAD), Population, and Gross Regional Domestic Product (GRDP) on Regional Expenditure in Kerinci Regency." Asian Journal of Applied Business and Management 3, no. 4 (2024): 425–36. https://doi.org/10.55927/ajabm.v3i4.12472.

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Regional Expenditure is a crucial component in regional budget planning, functioning to enhance public services and regional development. Regional Original Revenue (Pendapatan Asli Daerah or PAD) serves as one of the funding sources for the region, population size reflects the needs and distribution of resources, and the Gross Regional Domestic Product (GRDP) indicates the economic potential of the area. This study aims to examine the influence of Regional Original Revenue (PAD), population, and GRDP on regional expenditure in Kerinci Regency. Utilizing secondary data obtained from the Central

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Sutapa, I. Nyoman, and Ni Luh Putu Mita Miati. "Moderating Effect of Regional Original Revenue on the Influence of the Number of Tourists on Regional Revenue and Expenditure Budget." Journal of Accounting and Strategic Finance 1, no. 02 (2018): 79–86. http://dx.doi.org/10.33005/jasf.v1i02.28.

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This study aims to provide empirical evidence about the effect of the number of tourists on the Regional Revenue and Expenditure Budget (APBD) with local original revenue (PAD) as a moderating variable. The population in this study was at the Regency or City Government in Bali from 2008 to 2017. The testing tools used were Partial Least Square analysis - Structural Equation Modeling (PLS-SEM). The results of this study prove that the number of tourists has a significant positive effect on the APBD with PAD as moderator. The number of tourists has a positive and significant effect on PAD, PAD h

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Riris Nur Alia, Nuwun Priyono, and Kartika Pradana Suryatimur. "Analisis Kontribusi Pajak Daerah Dan Retribusi Daerah Dalam Upaya Peningkatan Pendapatan Asli Daerah Kabupaten Magelang Tahun 2019-2021." Jurnal Riset Akuntansi 1, no. 2 (2023): 223–39. http://dx.doi.org/10.54066/jura-itb.v1i2.522.

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This study aims to examine the contribution of each regional tax and regional levy to Local Own Revenue (PAD) in Magelang Regency from 2019 to 2021. This study used a qualitative methodology and a descriptive approach. The findings of this study indicate that the receipt of local taxes and levies has fluctuated, and the contribution of regional taxes and levies to Regional original Revenue (PAD) is still low and not optimal. The highest contributing tax revenue from 2019-2021 was IDR 156,886,789,664 or 37.6% in 2019. Meanwhile, the highest regional levy revenue in 2020 was IDR 27,049,700,014 o

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YASIR, MUHAMMAD, and MUHAMMAD SALEH. "PENGARUH PAD, DBH, DAU, DAK TERHADAP BD DAN FLYPAPER EFFECT KABUPATEN/KOTA KALSEL." JIEP: Jurnal Ilmu Ekonomi dan Pembangunan 2, no. 2 (2019): 378. http://dx.doi.org/10.20527/jiep.v2i2.1181.

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The aim of research are (1) to know effect partially and simultaneously original local revenues (PAD), revenue sharing funds (DBH), general allocation funds (DAU), special allocation funds (DAK) to regional expenditures (BD) regency/city in South Kalimantan Province, (2) to know occurence flypaper effect phenomenon regency/city in South Kalimantan Province.The object of research are 13 auotonomous region in South Kalimantan Province (11 regencies and 2 cities). The data of research from DJPK Kemenkeu RI and Bakeuda of South Kalimantan Province. Technical analysis used panel data regression and

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Supryati, Resa, and Rola Manjaleni. "Analisis Kinerja dan Kontribusi Pemungutan Pajak Restoran terhadap Pendapatan Asli Daerah (PAD) di Badan Pendapatan Daerah Kabupaten Bandung." JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) 11, no. 2 (2025): 998–1007. https://doi.org/10.35870/jemsi.v11i2.3956.

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This study analyzes the performance and contribution of restaurant tax to Regional Original Revenue (PAD) in Bandung Regency. Restaurant tax is one of the primary sources of Regional Original Revenue (PAD), playing a strategic role in supporting regional development. This study adopts a qualitative approach with a descriptive method, gathering data through interviews, observations, and document analysis. The findings indicate that restaurant tax collection in Bandung Regency has achieved a high realization rate, exceeding 100% of the target over the past four years. However, challenges remain,

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Hanum, Zulia. "The Influence of Entertainment Tax Receiving and Advertising Tax on Regional Original Income." Journal of International Conference Proceedings 5, no. 2 (2022): 518–25. http://dx.doi.org/10.32535/jicp.v5i2.1714.

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The purpose of this study is to investigate the effect of entertainment tax revenue on the local income of Serdang Deli Regency, to determine the Effect of Advertising Tax Revenue on Deli Serdang Regency's Original Regional Revenue, to determine the effect of entertainment tax revenue and advertising tax on the local income of Serdang Deli. The research approach used in this research is quantitative associative with documentation technique. In this study is quantified by the documentation technique. The data sources for this study are reports of the realization of domestic tax revenues and ent

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Pattilouw, Djufri Rays. "Performance Analysis of Regional Original Income in Maluku Province and its Optimization Strategy." Journal of Economics and Business (JECOMBI) 3, no. 02 (2023): 83–99. http://dx.doi.org/10.58471/jecombi.v3i03.61.

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Regional autonomy on the one hand has had a positive impact in the form of opening opportunities for regions to regulate and manage the interests of local communities according to their own initiatives. However, on the other hand, regional autonomy also gave birth to a number of serious consequences, including the still high dependence of local government finances on the central government because the regional fiscal capacity has not been able to finance the growing demand for development needs in the regions. High regional fiscal dependence also occurs in Maluku Province, where the cont

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Purnamawati, Rd Isnaeni, and Zaenal Arifin. "Effectiveness of PBB-P2 Revenue Contribution, BPHTB and Hotel Tax on Cirebon City PAD: Pre and Post Covid-19." Jurnal Audit, Pajak, Akuntansi Publik (AJIB) 3, no. 2 (2024): 106–12. https://doi.org/10.32897/ajib.2024.3.2.3915.

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One of the cities in Indonesia affected by Covid-19 is Cirebon City. Based on data from the Cirebon City Central Statistics Agency (BPS), Cirebon City's PAD revenue experienced a drastic decline in 2020 and 2021. Regional taxes that contribute to increasing Regional Original Income (PAD) include Rural and Urban Land and Building Taxes ( PBB P2), Land and Building Rights Acquisition Fee (BPHTB) and Hotel Tax. All three have great potential for development. The aim of this research is to find out and analyze the effectiveness of the contribution of PBB-P2, BPHTB, Hotel Tax revenues to Cirebon Ci

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Jaya, Andi Herman. "ANALYSIS OF LOCAL REVENUE (PAD) OF MOROWALI DISTRICT." TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN 4, no. 4 (2024): 472–81. http://dx.doi.org/10.55047/transekonomika.v4i4.704.

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Local governments in Indonesia are increasingly focusing on financial independence and efficiency to support regional development. Morowali Regency, located in Central Sulawesi Province, is no exception. As regional autonomy policies have been implemented, it has become crucial to assess the financial performance of local governments. This assessment helps determine their capacity for self-governance and efficient resource management. Key indicators in this evaluation include the Independence Ratio, Effectiveness Ratio, and Efficiency Ratio of Regional Original Income (PAD). This study aims to

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Sugiarto, Abdi, Simon Patar Rizki Manalu, and Evalina Pakpahan. "Pengaruh Jumlah Kunjungan Wisatawan Dan Pajak Restoran Terhadap Pertumbuhan Ekonomi Kabupaten Tapanuli Utara Dengan PAD Sebagai Variabel Intervening." Jesya 6, no. 1 (2023): 221–32. http://dx.doi.org/10.36778/jesya.v6i1.903.

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Economic growth is one of the indicators used to see the level of success of the development of a region. Original Local Government Revenue is a source of regional revenue that will be used to develop the region. Support from the tourism sector is expected to have an influence on North Tapanuli's economic growth. To determine the effect, it is studied using existing data. The results of the study directly show that the number of tourist visits has a negative and insignificant effect on Original Local Government Revenue. Directly the number of tourist visits has a negative but not significant e

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Hidayat, Feby, Aldri Frinaldi, and Asnil Asnil. "Tax Contribution to Regional Original Income (PAD) Tanah Datar District." Sustainability (STPP) Theory, Practice and Policy 3, no. 1 (2023): 40–52. http://dx.doi.org/10.30631/sdgs.v1i1.1817.

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Regional taxes are mandatory contributions from individuals or entities to the regions in accordance with applicable laws and regulations and are used in running the government with the aim of accelerating development and people's welfare. This study aims to determine the level of contribution of local taxes to PAD. This type of research is descriptive quantitative. The data collection technique used documentation techniques sourced from the 2020-2022 Tanah Datar Regency PAD documents. The results of this study indicate that the contribution of local taxes to PAD in 2020 is 14.57%, in 2021 it

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Zikral, Zikral, Ratih Kusumastuti, and Gandy Wahyu Maulana Zulma. "Pengaruh Dana Alokasi Umum, Dana Alokasi Khusus, Dan Pendapatan Asli Daerah Terhadap Pengalokasian Belanja Modal Kabupaten Bungo Tahun 2016 – 2021." Jurnal Maneksi 13, no. 1 (2024): 110–18. http://dx.doi.org/10.31959/jm.v13i1.2159.

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This study aims to examine the effect of the General Allocation Fund (DAU), Special Allocation Fund (DAK, and Regional Original Revenue (PAD) on Bungo Regency local government capital expenditure allocation for 2016-2021. The subject of this study is the Bungo Regency government, and the object of this study is the General Allocation Fund (DAU), Special Allocation Fund (DAK), Local Original Revenue (PAD), and Capital Expenditure Allocation. The type of data collected is quantitative data sourced from Budget Realization Reports and documents. The method used in this study is the Multiple Linear

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Rahmiyanti, Sev, and Didit Prasetyo. "PENGARUH REALISASI PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP REALISASI PENDAPATAN ASLI DAERAH (PAD) KOTA CILEGON TAHUN 2014-2018." Progress: Jurnal Pendidikan, Akuntansi dan Keuangan 3, no. 1 (2020): 24–41. http://dx.doi.org/10.47080/progress.v3i1.768.

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This research was conducted to determine the effect of local taxes and levies on local revenue. This study uses data on the realization of the Regional Expenditure Budget and is devoted to the data on the realization of the revenue of the original region of Cilegon which was taken over a period of five years, starting from 2014 until 2018. The data was obtained from the Badan Pengelolaan Keuangan dan Aset Kota Cilegon with the type of data used is time series data.The results of this study indicate the effect of local tax revenue and regional retribution in the city of Cilegon have a positive

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Nurhayati, Nurhayati, and Diana Septiana. "FLYPAPER EFFECT PADA BELANJA DAERAH PEMERINTAH PROVINSI DI PULAU SUMATRA." Media Ekonomi 26, no. 2 (2019): 111. http://dx.doi.org/10.25105/me.v26i2.5216.

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<em>The purpose of this study is to determine the phenomenon of the flypaper effect on the General Allocation Fund (DAU), Regional Original Income (PAD) on regional spending in provinces on the island of Sumatra. The dependent variable in this study is Regional Expenditure while the independent variable General Allocation Fund (DAU) and Local Original Revenue (PAD) flypaper effect phenomenon is a condition when the government responds to more spending by using balance funds rather than using Local Original Revenue (PAD). <em>This study uses panel data analysis Multiple Linear Regre

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