The Effect of Regional Taxes, Regional Levies, General Allocation Funds, The Results of Segregated Regional Wealth Management and Other Legitimate Local Original Revenues on Regional Original Revenues with Regional Expenditures as Moderation
Keywords:
Regional taxes, Regional Levies, General Allocation Funds from the Management of Separated Regional Wealth, Other Legitimate Regional Original Income, Regional Original Income, Shopping AreaAbstract
The purpose of this study is to determine the effect of regional taxes, regional levies, general allocation funds from the management of separated regional wealth and other legitimate regional original income on regional original income empirical studies of West Java Province. The research time period used is the 2016-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria, 25 districts/cities were obtained. The type of data used is secondary data obtained from situs www.djpk.kemenkeu.go.id. The analytical method used is panel data regression analysis. The results of the study indicate that local taxes and other legitimate local revenue have a significant effect on local original income, regional levies and the results of separated regional wealth management have no significant effect on regional original income. Regional expenditures are used to finance the implementation of government affairs which is the Provincial Authority or Regent/city. Local expenditures consist of compulsory business, preferential cases and treatment treatment in certain areas can be carried out between local authorities and legal provisions.
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