Abstract
Independence of Regional Development in regional autonomy is the ability of local governments to self-finance government activities, development, services to the community and manage regional finances, especially Regional Original Income (PAD) and Economic Growth Levels without relying mostly on assistance from the central government. This study aims to determine the effect of local taxes, levies and the level of economic growth on the independence of regional development in CIAYUMAJAKUNING regencies / cities for the 2011-2018 period, either partially or simultaneously. The variables used in this study are Local Taxes, Retribution, Economic Growth Rate and Regional Development Independent Ratio obtained from the website of the Directorate General of Financial Balance (DJPK) and the website of the Regency / City Central Statistics Agency (BPS) in West Java. The analytical method used is descriptive analysis method and verification. The sample selection in this study used the saturated sample method, and the samples from this study were 5 districts / cities, namely Cirebon City, Cirebon Regency, Majalengka Regency, Indramayu Regency and Kuningan Regency in the 2011-2018 period so that 40 sample data were obtained. The analytical tool used in this research is simple linear regression analysis. The results of this study indicate that Retribution has a significant effect on the Independence of Regional Development.
Highlights
Pembangunan daerah diartikan sebagai “pembangunan di daerah” dengan inisiatif, arahan, perencanaan dan dana pemerintah pusat (Kuncoro, 2014 : 37)
This study aims to determine the effect of local taxes, levies and the level of economic growth on the independence of regional development in CIAYUMAJAKUNING regencies / cities for the 2011-2018 period, either partially or simultaneously
The results of this study indicate that Retribution has a significant effect on the Independence of Regional Development
Summary
Pembangunan daerah diartikan sebagai “pembangunan di daerah” dengan inisiatif, arahan, perencanaan dan dana pemerintah pusat (Kuncoro, 2014 : 37). Fluktuasi penerimaan retribusi daerah akan berpengaruh terhadap besaran Pendapatan Asli Daerah (PAD), apabila dana Retribusi yang masuk ke kas daerah mampu memberikan kontribusi terhadap daerah untuk pembangunan daerah sehingga daerah tersebut mampu memenuhi kebutuhannya dari Pendapatan Asli Darah (PAD) dan mendominasi pembiayaan daerah dibandingkan dana pemerintah pusat, sehingga daerah mampu membiayai pembanguanan daerahnya sendiri artinya tinngi rendahnya Retribusi dapat memengaruhi Kemandirian Pembangunan Daerah. Seperti saat ini Majalengka yang sedang berkembang dan mengalami pembangunan di sekitarnya, baik itu destinasi wisata, hotel, restoran, maupun bandara Internasional yang saat ini tekah resmi dibuka, menurut Fajar Sidik (2014) kehadiran mega proyek Bandara Internasional Jabar (BIJB) di Kertajati, Majalengka, diyakini menjadi magnet yang akan menarik investasi baru dalam jumlah besar. Rumusan masalah dalam penelitian ini adalah “Bagaimana pengaruh Pajak Daerah, Retribusi, Tingkat Pertumbuhan Ekonomi terhadap kemandirian pembangunan daerah. Untuk mengetahui dan memberikan bukti empiris tentang bagaimana pengaruh Pajak Daerah, Retribusi, pembangunan daerah simultan
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