THE EFFECT OF REGIONAL TAX CONTRIBUTIONS ON REGENCY ORIGINAL REVENUE SUKOHARJO

Abstract

This study aims to analyze the effect of Groundwater Tax, Land and Building Acquisition Fee (BPHTB), and Land and Building Tax (PBB) on Regional Original Income (PAD) in Sukoharjo Regency for the period 2019–2023. The research method used is quantitative with a multiple linear regression approach. The data used is secondary data in the form of tax revenue realization reports from 12 sub-districts for five years, with a total of 60 observations. The results of the analysis show that the three types of taxes simultaneously have a significant effect on PAD. Partially, all three also show a positive and significant effect on PAD, with Groundwater Tax having the most dominant effect. The Adjusted R Square value of 0.895 indicates that 89.5% of the variation in PAD can be explained by the three independent variables, while the rest is influenced by other factors outside the model. This finding shows that optimizing regional tax management, especially for the three tax objects, can increase significantly regional original income.