The Effect of Local Taxes, Regional Retribution, and Other Legal District Own Source Revenues on the Increase of District Own Source Revenue

Purpose of the study: This study aimed to test, analyze and verify the effects of local taxes, regional retribution, and other legal district revenues on the district's own source revenues. Methodology: This study employed a dependent variable and independent variables. The dependent variable was District Own Source Revenues (PAD), while independent variables were Local Taxes, Regional Retribution, and Other Legal District Own Source Revenues. The population in this research was the Realization Report of District Own Source Revenues. Then, the samples were Realization Report of District Own Source Revenues of Balikpapan, Samarinda, and Bontang during the 2011 – 2015 period. The data used is quarterly data. Main Findings: The results showed local taxes have an effect on district own source revenues; regional retribution affects district own-source revenues, other legal district own source revenues influence district own source revenues. Furthermore, local taxes, regional retribution, and other legal district revenues have a significant influence on the district's own source revenues of Balikpapan, Samarinda, and Bontang simultaneously. Applications of this study: The sample data is taken from the realization report of the district's own-source revenues in Balikpapan, Samarinda and Bontang, East Kalimantan, during the 2011-2015 periods. Novelty/Originality of this study: Based on the results of data analysis and depicted discussion, it can be deduced as follows: (1) Local taxes, (2) Regional Retributions, (3) Other Legal District Own Source Revenues, (4) Local taxes, regional retribution, and other legal District Own Source Revenues collectively have a significant influence on District Own Source Revenues of Balikpapan, Samarinda, and Bontang

Business · Economic Justice · Economics · Microeconomics · Retributive justice · Revenue · Economic Growth and Fiscal Policies · Local Governance and Development · Taxation and Compliance Studies · Finance