The Effect of Regional Taxes and Regional Retributions on the Locally Generated Revenue of Medan City
Keywords:
Local Taxes, Local Retributions, Local Own-Source Revenue (PAD)Abstract
This study aims to analyze the influence of regional taxes and regional retributions on Locally Generated Revenue (PAD) in Medan City. The implementation of regional autonomy in Indonesia grants local governments the authority to manage their own financial resources, with local taxes and retributions serving as key components of regional income. This study employs a quantitative associative method using secondary data obtained from the Central Statistics Agency (BPS) of North Sumatra for the period 2021–2024. Multiple linear regression analysis is used to test the hypotheses. The results reveal that both regional taxes and regional retributions have a positive and significant effect on PAD. These findings highlight the importance of strengthening tax collection systems and optimizing retribution management to enhance regional fiscal capacity.
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