DETERMINANTS OF LOCAL REVENUE IN BENGKULU PROVINCE

Abstract

This study aims to determine the effect of local taxes, regional retribution population and poverty levels on local revenue in Bengkulu Province. . The data used in this study is secondary data originating from the Directorate General of Fiscal Balance (DJPK) and the Central Statistics Agency (BPS) from 10 regencies/cities in Bengkulu Province. The analytical method used in this study is multiple linear regression analysis using statistical tests by determining the degree of confidence of 95% (α = 0.05) on the t test. The results of this study indicate that partially the local tax variable has a positive and significant effect on local original income, regional levies has a negative and insignificant effect on regional original income population has a positive and significant effect on local original income and poverty level has a negative and not significant effect on regional original income. Then local taxes, regional levies, population and poverty levels simultaneously have a positive and significant effect on regional own-source revenues.