Eka Kurniasari, 7101415298 (2020) PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH MELALUI PERTUMBUHAN EKONOMI DAERAH SEBAGAI VARIABEL INTERVENING. Under Graduates thesis, Universitas Negeri Semarang.

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Abstract

Regional Own-source Revenue is the revenues that are obtained by region and are collected based on regional regulations and legislation by exploring and managing finance and implementing regional autonomy to build regional independence as a form of the principle of decentralization. The purpose of this study is to determine the effect of regional tax and regional retribution on local own-source revenue through regional economic growth as an intervening variable. The population in this study is all regencies and citieslocated in the province of Central Java from 2014 to 2018. The population is 35 regions multiplied by five years so that rhere are 175 units of analysis. The sample selection using a saturated sample technique and there are six outlier data and obtained a number of research samples totaling 169 units of analysis. Data analysis techniques using are descriptive statistical analysis and path analysis. The result of descriptive statistical analysis shows that regional own-source revenue, reginoal tax, regional retribution, and regional economic growth are in the medium category. The results in this study show that regional tax and regional economic growth have a positive and significant effect on regional own-source revenue while regional retribution has no effect on regional own-source revenue. Regional tax has a positive and significant effect on regional economic growth, but regional retribution has no effect on regional economic growth. Economic growth is able to mediate the influence of regional tax and regional retribution on regional own-source revenue but can not mediate the influence of the regional retribution. The advice given is that the government need to carry out intensification through socialization activities to the public to foster their compliance in paying taxes, centralizing tax application programs, and increasing coordination related to administrative efficiency such as the census of vehicle that do not re-register. Furthermore, the extensification through the increase of new taxpayers, such as data collecting on the potential community, especially they whose business that included in object of regional taxes, also supervision and guidance until they become taxpayers. In addition, the government need to be better in reviewing regional retribution planning related to procurement of retribution service, improving the quality of the apparatus as retribution organizer, determining tariffs, and others.

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