ANALISIS PENDAPATAN ASLI DAERAH DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA PADA KABUPATEN/KOTA DI PROVINSI SUMATERA BARAT

Abstract

This study aims to analyze the factors that affect of the Local Own-Source Revenue (OSR) in West Sumatra. As for the data used is the data panel, which is the combination of time series data for 2010-2017 and cross-section data in 19 regencies/city in West Sumatra. Based on the the regression test using the Fixed Effect Model (FEM) obtained results that all of the three independent variables are significantly affect to OSR. On the other hand, based on the partial test, obtained that only dummy variables which representing the policy of transfer authority to managing of rural and urban land and buildings taxes (PBB-P2) from the central government to the local government does not significantly affect the OSR, while the two other variables per-capita GDRP and the number of electric customers partially significantly affect PAD.Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi Pendapatan Asli Daerah (PAD) di Sumatera Barat. Adapun data yang digunakan merupakan data panel, yaitu kombinasi data time series tahun 2010-2017 dan data cross-section pada 19 Kabupaten/Kota di Sumatera Barat. Berdasarkan hasil uji regresi menggunakan Fixed Effect Model (FEM) diperoleh hasil bahwa secara bersama-sama ketiga variabel bebas signifikan mempengaruhi PAD.Sementara pada uji parsial diperoleh hasil bahwa hanya variabel dummy yang mewakili kebijakan transfer kewenangan pengelolaan Pajak Bumi Bangunan Pedesaan dan Perkotaan (PBB-P2) dari pusat ke daerah tidak signifikan mempengaruhi PAD, sementara dua variabel bebas lainnya yaitu PDRB Perkapita dan jumlah pelanggan listrik secara parsial signifikan mempengaruhi PAD.ABSTRACTThis study aims to analyze the factors that affect of the Local Own-Source Revenue (OSR) in West Sumatra. As for the data used is the data panel, which is the combination of time series data for 2010-2017 and cross-section data in 19 regencies/city in West Sumatra. Based on the the regression test using the Fixed Effect Model (FEM) obtained results that all of the three independent variables are significantly affect to OSR. On the other hand, based on the partial test, obtained that only dummy variables which representing the policy of transfer authority to managing of rural and urban land and buildings taxes (PBB-P2) from the central government to the local government does not significantly affect the OSR, while the two other variables per-capita GDRP and the number of electric customers partially significantly affect PAD.

Keywords

• local own-source revenue (osr), fixed effect model, growth, transfer pbb-p2