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THE IMPACT OF LOCAL TAXES, LOCAL FEES, AND TKKD ON THE REVENUE OF BANTEN PROVINCE
Abstract
This study aims to analyze the effect of local taxes, local levies, and transfers to Regions and Village Funds (TKKD) on regional revenue in Banten Province for the period 2016-2024. This study uses secondary data from the Budget Realization Report (LRA) in districts/cities in Banten Province for nine years of observation, resulting in 72 panel data observations. The analysis method used is panel data with a Fixed Effect Model. The results of this study indicate that local taxes, local levies, and TKKD have a positive and significant effect on local revenue. Comparatively, local levies have the largest coefficient (2.413116), followed by local taxes (1.389492) and TKKD (0.4124826). The R-squared value of 0.7339 indicates that the independent variables in the model explain 73.39% of the variation in the dependent variable (Y). This finding indicates that even though the capacity of Local Own-Source Revenue has increased, fiscal dependence on central government transfers is still quite strong. This study contributes by integrating the TKKD variable into provincial-level panel data analysis and presenting the latest empirical evidence on the structure of regional fiscal dependence in Banten Province. The policy implications of this study emphasize the importance of optimizing local tax and levy collection and strengthening fiscal independence to reduce the dominance of central transfers in the regional revenue structure.
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DOI: https://doi.org/10.20961/jaedc.v11i1.115969
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