Analysis Of Factors Affecting Local Tax Revenues In Purbalingga Regency (2007-2023)

Nisya Ertina Gustien, Dwita Aprillia Floresti, Pahrul Fauzi, Solikhin Solikhin

Abstract


This study aims to analyze the influence of population, Gross Regional Domestic Product (GRDP), capital expenditure, and the open unemployment rate on local tax revenues in Purbalingga Regency from 2007-2023. The data used in this study are secondary (time series) data from 2007-2023, sourced from the Directorate General of Fiscal Balance, Ministry of Finance and the Central Bureau of Statistics of Purbalingga Regency. The data analysis method used in this study is multiple linear regression analysis with the assistance of IBM SPSS Statistics 27. The results of the study show that partially, population, Gross Regional Domestic Product (GRDP), and capital expenditure have a significant positive effect on local tax revenue, while the open unemployment rate does not have a significant effect on local tax revenue. Simultaneously, population, Gross Regional Domestic Product (GRDP), capital expenditure, and the open unemployment rate have a significant effect on local tax revenues in Purbalingga Regency.

Keywords: Population, Gross Regional Domestic Product, Capital Expenditure, Open Unemployment Rate, Local Tax


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