Pengaruh Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah pada Kota Bekasi

Abstract

This study investigates the influence of local taxes and levies (Pajak Daerah and Retribusi Daerah) on the Original Regional Revenue (PAD) of Bekasi City. The research aims to determine the extent to which these revenue sources contribute to the overall PAD and to analyze the relationship between them. Utilizing secondary data from the Bekasi City Regional Revenue Agency for the period 2019-2023, the study employs multiple regression analysis to assess the impact of local taxes and levies on PAD. The findings reveal a significant positive correlation between local taxes and levies and PAD, indicating that these revenue sources play a crucial role in bolstering Bekasi City's financial resources. Specifically, the study identifies that local taxes have a stronger influence on PAD compared to levies. Furthermore, the analysis highlights the importance of effective tax administration and revenue collection strategies in maximizing the contribution of local taxes and levies to PAD. The study concludes that Bekasi City should prioritize strengthening its tax administration system, promoting compliance, and exploring new revenue sources to further enhance its PAD and support sustainable development initiatives.