Published: 2025-12-01
Pengaruh Retribusi Pasar dan Retribusi Parkir Terhadap Pendapatan Asli Daerah Kabupaten Luwu Utara Tahun 2019-2023
DOI: 10.35870/jemsi.v11i6.5157
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Abstract
This study aims to analyze the effect of Market Retribution and Parking Retribution on Regional Original Income (PAD) in North Luwu Regency. The approach used is a quantitative method with data collection techniques through documentation from related agencies, namely the Regional Revenue Agency, the Transportation Agency, and the Market Technical Implementation Unit of North Luwu Regency. The data collection process was carried out through submitting application letters and direct visits to each agency. Data analysis was carried out using validity tests, reliability tests, multiple linear regression, coefficient of determination tests, t-tests, and F-tests, with the help of IBM SPSS software version 30.0 in 2025. The results showed that Market Retribution (X1) had a positive but insignificant effect on Regional Original Income (Y). Conversely, Parking Retribution (X2) had a positive and significant effect. Simultaneously, both variables showed a positive and significant effect on PAD. In conclusion, Parking Retribution contributed more to PAD than Market Retribution. Therefore, it is necessary to optimize the management system and switch to digital to prevent leakage in regional retribution revenue.
Keywords
Regional Retribution ; Market Retribution ; Local Original Income of North Luwu Regency
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. 6 (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.v11i6.5157
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Aida Fitriyah
Program Studi Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Palopo, Jl. Jenderal Soedirman KM 3 Binturu, Kecamatan Wara Selatan, Kota Palopo, Sulawesi Selatan, Indonesia.
Sapar Sapar
Program Studi Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Palopo, Jl. Jenderal Soedirman KM 3 Binturu, Kecamatan Wara Selatan, Kota Palopo, Sulawesi Selatan, Indonesia.
Muhamad Hadis Badewi
Program Studi Ekonomi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Palopo, Jl. Jenderal Soedirman KM 3 Binturu, Kecamatan Wara Selatan, Kota Palopo, Sulawesi Selatan, Indonesia.
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