Faktor-Faktor yang Mempengaruhi Pendapatan Asli Daerah (PAD) Kebupaten dan Kota di Provinsi Jawa Tengah
DOI:
https://doi.org/10.35870/jemsi.v11i5.4683Keywords:
Original Local Government Revenue, Local Taxes, Regional Levies, Separated Regional Wealth, Other Legitimate PADAbstract
This study aims to analyze the influence of local taxes, regional levies, separated regional wealth management, and other legitimate local revenues on the Original Local Government Revenue (PAD) in regencies and cities in Central Java Province. The background of this study is the impotance of optimizing PAD as the main source of financing in implementing regional autonomy and strengthening fiscal independence. This study employs a quantitative approach with an explanatory research design. Secondary data were obtained from the Budget Realization Reports (APBD) of 35 regencies/cities in Central Java for the 2022 – 2024 period. The data were analyze using multiple linear regression with the assistance of SPSS software. The result show that all independent variables, local taxes, regional levies, separated regional wealth management, and other legitimate local revenues have a positive and significant effect on PAD. The regression model yielded a coefficient of determination (R2) of 1.000, indicating that these variables explain 100% of the variation in PAD. The F-test and t-test result confirm that the variables are simultaneously and partially significant. These finding support stewardship theory, which emphasizes the importance of accountable and transparent revenue management in promoting fiscal independence and sustainable regional development. Thid research is expected to serve as a reference for local goverment in optimizing PAD sources to improve welfare and support long-term development strategies.
Downloads
References
Ardiyanti, D. A., Abbas, D. S., Yahawi, S. H., & Hendriyanto, S. (2022). Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum, Hasil Pengelolaan Kekayaan Daerah Yang Dipisahkan Dan Lain-Lain Pendapatan Asli Daerah Yang Sah Terhadap Pendapatan Asli Daerah Provinsi Jawa Barat. Jurnal Ekonomi dan Manajemen, 2(4), 76-100.
Donaldson, L., & Davis, J. H. (1991). Stewardship theory or agency theory: CEO governance and shareholder returns. Australian Journal of management, 16(1), 49-64. https://doi.org/10.1177/031289629101600103.
Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.
Halim, A. (2001). Bunga Rampai Manajemen Keuangan Daerah. UPP-AMP Yogyakarta: YKPN.
Mayza, M., Masbar, R., & Nasir, M. (2015). ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH (PAD) PROVINSI ACEH. Jurnal Ilmu Ekonomi: Program Pascasarjana Unsyiah, 3(1).
Nurcahyani, S., & Jaeni. (2023). Pengaruh Pajak Daerah dan Pendapatan Perkapita terhadap Pendapatan Asli Daerah dengan Jumlah Penduduk sebagai Variabel Moderasi Sebelum dan Masa Pandemi Covid-19 (Studi Empiris pada Kabupaten/Kota di Provinsi Jawa Tengah Periode Tahun 2018-2021). Jurnal Bina Akuntansi, 10(2), 497–520. https://doi.org/10.52859/jba.v10i2.408.
Prana, R. R. (2016). Analisis faktor-faktor yang mempengaruhi pendapatan asli daerah (PAD) Kota Tebing Tinggi. Jurnal Ilman, 4(1), 74-86.
Prasetyo, A. A., Siwi, V. N., & Kundhani, E. Y. (2022). Faktor-faktor yang mempengaruhi pendapatan asli daerah Jawa Tengah tahun 2010-2018. Jurnal Dinamika Ekonomi Rakyat, 1(1), 37-56.
Prasetyo, D., Setiani, O. N., Wulandari, I., Pupita, A. T. D., & Septina, N. (2022). Kebijakan Pemerintah Daerah Jawa Tengah Dalam Rangka Percepatan Pemulihan Pasca Pandemi Covid-19. Lontar Merah, 5(1), 442–451.
Primaningtyas, H., & Habib, M. A. F. (2024). Pengaruh Penerimaan Pajak Daerah, Retribusi Daerah, dan Laba Badan Usaha Milik Daerah (BUMD) terhadap Pendapatan Asli Daerah (PAD) di Kabupaten/Kota Provinsi Jawa Timur. Trending: Jurnal Ekonomi, Akuntansi dan Manajemen, 2. https://doi.org/10.30640/trending.v2i2.2301.
Rizalni, R. A., & Dona, E. (2023). Berpengaruhkah Pajak Daerah, Retribusi Daerah Dan Hasil Pengelolaan Kekayaan Daerah Yang Dipisahkan Terhadap Pendapatan Asli Daerah? Jurnal Ilmiah Dan Karya Mahasiswa, 1(4), 295–316. https://doi.org/10.54066/jikma.v1i4.508.
Sugiyono. (2018). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Sutiaingsih, E. (2020). Analisis Efektivitas Pajak Daerah, Retribusi Daerah, Hasil Kekayaan Daerah yang Dipisahkan, dan Lain-lain Pendapatan Asli Daerah yang Sah Serta Kontribusinya terhadap Pendaptan Asli Daerah Kabupaten/Kota di Provinsi Aceh. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 4(3), 1.
Wahyuni, R. A. P., & Arief, K. (2020). Pengaruh Efektivitas dan Kontribusi Penerimaan Pajak Daerah Terhadap Pendapatan Asli Daerah Kabupaten Bandung. Indonesia Accounting Research, 1(1), 98–107.
Widhyanto, A. A. (2021). Pengelolaan Retribusi Objek Wisata Taman Kyai Langgeng dalam Upaya Meningkatkan Pendapatan Asli Daerah (PAD) di Kota Magelang. 1–23.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Zabrina Emilia Sitoresmi, Maryono Maryono
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
