ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENDAPATAN ASLI DAERAH DI WILAYAH GERBANGKERTOSUSILA

Abstract

This research aims to examine the effect of regional tax, the results of the management of separated regional assets,
and legitimate local-owned source revenue on the local-owned source revenue at districts/cities in the area of
Gerbangkertosusila 2019-2023. Regional tax is measured using the actual realization of regional tax revenue, the
results of the management of separated regional assets are measured using income from profit-sharing of local
government capital participation, and legitimate local-owned source revenue is measured using the total revenue
from other legitimate sources outside of taxes and regional assets. Local-owned source revenue is measured using
the total realization of local revenue. The research applies quantitatively. Furthermore, the population consists of
districts/cities in the area of Gerbangkertosusila. The data collection technique used purposive sampling i.e., a
sample selection with determined criteria. In line with that, 7 districts/ cities were selected as a sample. Moreover,
the data were taken from the APBD realization report and were collected for 5 years (2019-2023). Therefore, 35
data samples were processed. The data analysis technique used multiple linear regression. The result indicates that
regional tax, the results of the management of separated regional assets, and legitimate local-owned source revenue
have a positive effect on the local-owned source revenue. In brief, regional tax is proven to be the dominant variable
that affects local-owned source revenue.