Published: 2025-10-01
Faktor-Faktor yang Mempengaruhi Pendapatan Asli Daerah (PAD) Kebupaten dan Kota di Provinsi Jawa Tengah
DOI: 10.35870/jemsi.v11i5.4683
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Abstract
This study aims to analyze the influence of local taxes, regional levies, separated regional wealth management, and other legitimate local revenues on the Original Local Government Revenue (PAD) in regencies and cities in Central Java Province. The background of this study is the impotance of optimizing PAD as the main source of financing in implementing regional autonomy and strengthening fiscal independence. This study employs a quantitative approach with an explanatory research design. Secondary data were obtained from the Budget Realization Reports (APBD) of 35 regencies/cities in Central Java for the 2022 – 2024 period. The data were analyze using multiple linear regression with the assistance of SPSS software. The result show that all independent variables, local taxes, regional levies, separated regional wealth management, and other legitimate local revenues have a positive and significant effect on PAD. The regression model yielded a coefficient of determination (R2) of 1.000, indicating that these variables explain 100% of the variation in PAD. The F-test and t-test result confirm that the variables are simultaneously and partially significant. These finding support stewardship theory, which emphasizes the importance of accountable and transparent revenue management in promoting fiscal independence and sustainable regional development. Thid research is expected to serve as a reference for local goverment in optimizing PAD sources to improve welfare and support long-term development strategies.
Keywords
Original Local Government Revenue ; Local Taxes ; Regional Levies ; Separated Regional Wealth ; Other Legitimate PAD
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 11 No. 5 (2025)
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Section: Articles
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Published: %750 %e, %2025
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License: CC BY 4.0
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Copyright: © 2025 Authors
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DOI: 10.35870/jemsi.v11i5.4683
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Zabrina Emilia Sitoresmi
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Stikubank, Semarang, Jawa Tengah, Indonesia.
Maryono Maryono
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Stikubank, Semarang, Jawa Tengah, Indonesia.
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