Abstract

The purpose of this study was to determine and analyze the influence of local taxes, local retributions and the number of populationagainst District Own Source Revenue (DOSR) in 2009-2018 period. The data of this study are local taxes, local retributions, the number of population, and District Own Source Revenueof Magelang Regency in the 2009-2018 period. This research data collection technique uses the method of literature and research data is secondary data. The data analysis technique of this study used multiple linear regression analysis, F test and t test. The results of this study indicate that the simultaneous local taxes, local retributions and the number of population affect the District Own Source Revenue with a percentage of influence of 95.6%. Partially, local taxeshas a significant positive effect on District Own Source Revenue, while local retributions and the number of population do not affect District Own Source Revenue.

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