Pengaruh Pertumbuhan Pajak Daerah Dan Retribusi Daerah Terhadap Pertumbuhan Ekonomi Di Kabupaten/Kota Provinsi Aceh

Abstract

his study aims to determine the effect of regional tax growth and growth of local user fees on economic growth in the District / City of Aceh Province. The population of this research is all regencies / cities in Aceh Province, with a sample of twenty-three regencies / cities. This study uses data on regional tax growth, regional retribution growth and economic growth in Aceh Province districts / cities taken over a period of four years, starting from 2014 to 2017. These data were obtained from the Central Statistics Agency (BPS) Republic of Indonesia with a total sample of ninety-two. Data analysis using panel data regression with OLS (Ordinary Least Square) method of fixed effect regression models processed with Eviews 10. The results of regression analysis show that: 1) local tax growth has a negative and significant effect on economic growth with a probability value of 0.0110. 2) the growth of regional levies has no effect on economic growth with a probability value of 0.7113. 3.) R-squared in this study is 0.612911, this means that it shows that the contribution of all independent variables in explaining the dependent variable is 61.29%.