Pengaruh Pertumbuhan Pajak Daerah Dan Retribusi Daerah Terhadap Pertumbuhan Ekonomi Di Kabupaten/Kota Provinsi Aceh

Amran Ibrahim, Asmawati Asmawati, Yulfrita Adamy


his study aims to determine the effect of regional tax growth and growth of local user fees on economic growth in the District / City of Aceh Province. The population of this research is all regencies / cities in Aceh Province, with a sample of twenty-three regencies / cities. This study uses data on regional tax growth, regional retribution growth and economic growth in Aceh Province districts / cities taken over a period of four years, starting from 2014 to 2017. These data were obtained from the Central Statistics Agency (BPS) Republic of Indonesia with a total sample of ninety-two. Data analysis using panel data regression with OLS (Ordinary Least Square) method of fixed effect regression models processed with Eviews 10. The results of regression analysis show that: 1) local tax growth has a negative and significant effect on economic growth with a probability value of 0.0110. 2) the growth of regional levies has no effect on economic growth with a probability value of 0.7113. 3.) R-squared in this study is 0.612911, this means that it shows that the contribution of all independent variables in explaining the dependent variable is 61.29%.

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