Determinasi Pendapatan Asli Daerah Dengan Pendekatan FGLS (Feasible Generalized Leat Square)

Ratih, Agustina Dewi and FAISOL, FAISOL and Badrus, Zaman (2021) Determinasi Pendapatan Asli Daerah Dengan Pendekatan FGLS (Feasible Generalized Leat Square). Prosiding SENMEA 2021, 6 (1). pp. 587-595. ISSN 2776-8171

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Abstract

The purpose of this study was to determine the effect of local taxes, household consumption, and GRDP on local revenue. This study uses a quantitative approach. To obtain the research objectives, the population as the research sample totaled 38 districts/cities in East Java. Data obtained from the websites of the Directorate General of Fiscal Balance and the Central Statistics Agency, which have the website addresses www.djpk.kemenkeu.go.id ) and (www.bpsjatim.go.id). The data analysis method used is panel data regression with STATA-16 software. Data analysis with model estimation test, classical assumption test, and hypothesis testing. The results of this study indicate that partially local taxes have a significant effect on Regional Original Income. Household Consumption has a significant effect on Regional Original Income. Gross Regional Domestic Product has no significant effect on Regional Original Income. Simultaneously local taxes, household consumption, and Gross Regional Domestic Product have a significant effect on Regional Original Income.

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