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Analysis of dominant factors affecting regional tax revenue in regency, city of Jambi province

Author

Listed:
  • Muhammad Asman

    (Universitas Muara Bungo)

  • M. Rachmad R.

    (Universitas Jambi)

  • Zamzami Zamzami

    (Universitas Jambi,)

  • Tona Aurora Lubis

    (Universitas Jambi,)

Abstract

This study aims to identify and analyze the dominant factors that influence regional tax revenues in Jambi Province, especially in 2015-2019. The variables used are taxpayers, per capita income, number of industries, banking credit, balancing funds, infrastructure, domestic investment (PMDN), and micro, small and medium enterprises (UMKM) as independent variables, while regional tax revenue is the dependent variable. This analysis tool uses quantitative analysis with multiple regression formulations of panel data, a combination of the time series in the form of a 2015-2019 time series and a cross-section, namely the latitude of the Regency / City in Jambi Province. The income per capita, taxpayers, bank credit, balancing funds, Micro, Small and Medium Enterprises (UMKM) and Domestic Investment (PMDN) significantly affect regional tax revenues. Meanwhile, the number of industries, infrastructure, and balancing funds do not significantly affect regional tax revenues. Key Words:regional tax regional revenue

Suggested Citation

  • Muhammad Asman & M. Rachmad R. & Zamzami Zamzami & Tona Aurora Lubis, 2023. "Analysis of dominant factors affecting regional tax revenue in regency, city of Jambi province," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 12(4), pages 304-309, June.
    • Handle: RePEc:rbs:ijbrss:v:12:y:2023:i:4:p:304-309
    DOI: 10.20525/ijrbs.v12i4.2334
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    References listed on IDEAS

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