FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN/KOTA DI PROVINSI SUMSEL

This study aims to determine the factors that influence local revenue by focusing on districts/cities in South Sumatra Province with the research period 2017-2019. The data used in this research is secondary data. The population in this study are districts/cities in the province of South Sumatra. The sampling technique used purposive sampling method and obtained 15 districts/cities with a total of 45 samples. Hypothesis testing is done by multiple linear regression analysis. The results of hypothesis testing in this study indicate that the factors which include local taxes, regional levies, and other legitimate local revenue have a positive and significant effect on local revenue. Keywords: Regional Taxes, Regional Levies, Other Legitimate Regional Original Income