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Abstract
This study sets out to explore how two important financial factors—local taxes and the profits from Regional Owned Enterprises (BUMD)—contribute to the increase of Regional Original Revenue (PAD) in Gowa Regency. More specifically, it aims to answer two main questions: (1) how local tax collection affects Gowa’s PAD, and (2) how the profitability of BUMDs influences the region’s own-source revenue. To answer these questions, the research uses a quantitative approach, relying on numerical data to identify patterns and relationships. The data used in this study comes from official publications by the Central Statistics Agency (BPS) and the Regional Revenue Agency of Gowa Regency, covering the years 2010 to 2020. For the analysis, a multiple regression method is applied. This technique helps determine the extent to which each variable—local taxes and BUMD profits—affects PAD, both individually and together. It provides a clearer picture of which factor plays a bigger role and how they work in tandem to influence regional revenue. By understanding these dynamics, the study hopes to offer practical insights for local government decision-makers, especially in designing strategies to boost financial self-reliance and strengthen the economic foundation of Gowa Regency.
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References
- Asian Development Bank. (2020). Public sector management in Southeast Asia.
- Kartasasmita, G. (1996). Development for the people. Jakarta: CIDES.
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References
Asian Development Bank. (2020). Public sector management in Southeast Asia.
Kartasasmita, G. (1996). Development for the people. Jakarta: CIDES.
Kamaludin, R. (2000). BUMD reform in Indonesia. Yogyakarta: UGM Press.
Kamaludin, R. (2000). Manajemen BUMD dan tantangan otonomi daerah. Bandung: Unpad Press.
Law No. 40/2007 (Indonesian Company Law).
Musgrave, R. A., & Musgrave, P. B. (1989). Public finance in theory and practice (5th ed.). New York: McGraw-Hill.
OECD. (2015). Guidelines on corporate governance of SOEs.
Oates, W. E. (1999). An essay on fiscal federalism. Journal of Economic Literature, 37(3), 1120–1149. https://doi.org/10.1257/jel.37.3.1120
Peraturan Pemerintah Republik Indonesia Nomor 65 Tahun 2001 tentang Pajak Daerah.
Peraturan Pemerintah Republik Indonesia Nomor 66 Tahun 2001 tentang Retribusi Daerah.
Rawun, N. (2016). Pendapatan asli daerah dan pengelolaan keuangan daerah. Manado: Universitas Sam Ratulangi.
Rawun, N. (2016). Regional fiscal autonomy in decentralized Indonesia. Jakarta: LPEM-UI.
Subagyo, J. (2011). Metodologi penelitian dalam teori dan praktik. Jakarta: Rineka Cipta.
Subagyo, P. J. (2011). Metode penelitian. Jakarta: Rineka Cipta.
Undang-Undang Republik Indonesia Nomor 32 Tahun 2004 tentang Pemerintahan Daerah.
Undang-Undang Republik Indonesia Nomor 33 Tahun 2004 tentang Perimbangan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah.
Undang-Undang Republik Indonesia Nomor 34 Tahun 2000 tentang Pajak Daerah dan Retribusi Daerah.
Waluyo. (2000). Perpajakan: Teori dan kasus. Jakarta: Salemba Empat.
Waluyo, B. (2000). Perpajakan Indonesia. Jakarta: Salemba Empat.
World Bank. (2018). Improving SOE performance. Washington, DC: World Bank.