JEFMS Journal

ABSTRACT:

This study aims to provide empirical evidence and test and determine the effect of Regional Taxes and Regional Levies on Regional Expenditure with Regional Original Revenue as an intervening variable in all provinces in Indonesia. The analytical method used is quantitative, using an associative research approach. Data collection techniques were obtained from the Central Bureau of Statistics (BPS) for all provinces in Indonesia in the form of time series data from 2017 to 2022 using the IBM SPSS Statistics 25 test tool. The results of this study indicate that Regional Taxes have a significant effect on Regional Expenditure with a significance of 0.000< 0.05; regional Retribution has no significant effect on Regional Expenditure due to the significant value of 0.060 > 0.05. At the same time, Regional Original Income shows a significant effect due to a significance value of 0.000 < 0.05. Furthermore, Regional Taxes significantly affect Regional Original Income with a significance value of 0.000 < 0.05; Regional Levies show no effect on Regional Original Revenues because the significance value is 0.511> 0.05. Regional taxes on regional spending are mediated by the unemployment rate, which has a positive effect and can mediate because the indirect effect of 0.894 is greater than the direct effect of 0.730. While Regional Retribution is known that the value of the direct effect is 0.072 and the indirect effect is 0.08; this shows that the value of the indirect effect is greater than the value of the direct influence so that Regional Original Revenue can mediate Regional Retribution on Regional Expenditures.

KEYWORDS:

Local Tax, Regional Retribution, Regional Expenditure, and Regional Original Revenue

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