PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (Studi pada Pemerintah Kabupaten/Kota di Provinsi Jawa Barat Tahun 2015-2023)

THE INFLUENCE OF REGIONAL TAXES AND REGIONAL RETRIBUTIONS ON ORIGINAL REGIONAL REVENUE (Study on the Government of Districts/Cities in West Java Province 2015–2023) By: Azwar Azis Suhendar NPM 203403157 Guide I : Iwan Hermansyah S.E., M.Si., Ak., CA., CFRM Guide II : Irman Firmansyah S.E., M.Si., Ak., CA. This research aims to determine: (1) Regional taxes, regional retributions, and original regional revenue in regencies/cities in west java province from 2015 2023. (2) The simultaneous effect of regional taxes and regional retributions on original regional revenue in regencies/cities in west java province from 2015 2023. (3) The partial effect of regional taxes and regional retributions on original regional revenue in regencies/cities in west java province from 2015-2023. The method used in this research is quantitative with a descriptive approach and analysis method using panel data. The results of this study indicate that: (1) Regional taxes and local revenue in regencies/cities in west java province experience fluctuations and tend to increase, while regional retributions experience fluctuations and tend to decrease. (2) Based on the research results in regencies/cities in west java province, it shows that simultaneously, regional taxes and regional retributions have a effect on local revenue. (3) Based on the research results in regencies/cities in west java province, it shows that partially, regional taxes have a positive and significant effect on local revenue, while regional retributions have a negative and significant effect on local revenue.

Keywords: Regional Taxes, Regional Retributions, Original Regional Revenue