JEFMS Journal

ABSTRACT:

Local government financial performance is managed through local financial management. Regional financial management is the organization and management of existing resources or wealth in an area to achieve the desired goals of the area. The ability of the regions to achieve these goals is called the performance of local governments. In connection with the effectiveness of regional autonomy, the performance of regional governments in regional finance is highly required to finance regional activities through extracting regional original wealth. The problem is the low level of local taxes and regional levies, causing fluctuations in the financial performance of local governments which have an impact on the welfare of the people in North Sumatra Province. Analysis method This research is a simple regression analysis model using the eviews data processing tool. The use of regression analysis method in testing the hypothesis, first tested whether the model meets the classical assumptions or not. Classical assumption test consists of normality test, heteroscedasticity test, multicollinearity test and autocorrelation test, with panel data analysis, namely Ordinary Least Square (OLS), Fixed Effect Model (FEM) and Random Effect Model (REM).The results of the study have a significant influenceregional taxes and regional levies on the financial performance of local governments in order to improve the welfare of the people in the province of Sumatra North.

KEYWORDS:

Regional Taxes, Regional Levies, Financial Performance

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