PENGARUH PENERIMAAN PAJAK DAERAH, BAGI HASIL PAJAK DAN DANA ALOKASI UMUM TERHADAP BELANJA DAERAH KABUPATEN/KOTA DI PROVINSI JAMBI

Authors

  • Elys Widianti Universitas Jambi
  • Zamzami Universitas Jambi
  • Parmadi Universitas Jambi

DOI:

https://doi.org/10.24252/iqtishaduna.v7i4.71469

Abstract

Abstrak

Penelitian ini bertujuan untuk menganalisis pengaruh Pajak Daerah, Bagi Hasil Pajak, dan Dana Alokasi Umum terhadap Belanja Daerah Kabupaten/Kota di Provinsi Jambi periode 2019–2024. Data yang digunakan dalam penelitian ini adalah data sekunder berupa data panel yang menggabungkan data cross-section dari 9 kabupaten dan 2 kota di Provinsi Jambi serta data time-series dari tahun 2019-2024. Metode analisis yang digunakan adalah deskriptif kuantitatif dan analisis regresi data panel dengan pendekatan Fixed Effect Model (FEM) yang diolah menggunakan perangkat lunak Eviews 14. Hasil penelitian menunjukkan bahwa secara simultan, Pajak Daerah, Bagi Hasil Pajak, dan Dana Alokasi Umum berpengaruh signifikan terhadap Belanja Daerah. Secara parsial, Pajak Daerah berpengaruh positif dan signifikan terhadap Belanja Daerah. Dana Alokasi Umum juga berpengaruh positif dan signifikan terhadap Belanja Daerah. Sementara itu, Bagi Hasil Pajak berpengaruh negatif dan tidak signifikan terhadap Belanja Daerah Kabupaten/Kota di Provinsi Jambi.

Kata Kunci: Belanja daerah, pajak daerah, bagi hasil pajak, dana alokasi umum, fixed effect model.

 

Abstract

This study aims to analyze the influence of Local Taxes, Tax Revenue Sharing, and General Allocation Funds on Regional Expenditure of Regencies/Cities in Jambi Province for the 2019–2024 period. The data utilized in this research is secondary data in the form of panel data, combining cross-sectional data from 9 regencies and 2 cities in Jambi Province with time-series data from 2019 to 2024. The analytical methods applied are descriptive quantitative and panel data regression analysis with the Fixed Effect Model (FEM) approach, processed using Eviews 14 software. The results show that simultaneously, Local Taxes, Tax Revenue Sharing, and General Allocation Funds have a significant effect on Regional Expenditure. Partially, Local Taxes exert a positive and significant influence on Regional Expenditure. The General Allocation Fund also has a positive and significant effect on Regional Expenditure. Meanwhile, Tax Revenue Sharing has a negative and insignificant effect on the Regional Expenditure of Regencies/Cities in Jambi Province.

Keywords: Regional expenditure, local tax, tax revenue sharing, general allocation fund, fixed effect model.

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Published

2026-08-04

Issue

Vol. 7 No. 4 (2026): Juli

Section

Volume 7 Nomor 4 Juli 2026

License

Copyright (c) 2026 Elys Widianti, Zamzami, Parmadi

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