Pengaruh Pajak Daerah, Retribusi Daerah dan Laba BUMD terhadap Pendapatan Daerah di Pulau Sumbawa
Keywords:
local taxes, local retribution, profit BUMD, regional revenueAbstract
This study aims to examine the effect of local taxes, local levies, and profits of regionally owned enterprises (BUMD) on local revenue on Sumbawa Island. This study uses secondary data in the form of budget realization report documents for a period of 9 years in the scope of local government in five districts / cities on Sumbawa Island consisting of Sumbawa Regency, West Sumbawa Regency, Dompu Regency, Bima Regency, and Bima City. The sample used to test the effect of local taxes, local levies, and profits of regionally owned enterprises (BUMD) on local revenue used data as much as 45 data in the form of budget realization report documents from 2015 to 2023. The data analysis technique used is multiple linear regression. The results of this study indicate that local taxes have no effect in increasing local revenue, local retribution has a positive and significant effect on local revenue, while BUMD profits have a positive and significant effect on local revenue
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