Volume 25 Issue 4 .
Pages 609-615 FORUM EKONOMI: Jurnal Ekonomi.
Manajemen dan Akuntansi ISSN: 1411-1713 (Prin.
2528-150X (Onlin.
Analysis of the effect of taxpayers and per capita income and private investment on local original income (PAD) and economic growth in Samarinda city Ririn Dharmiyanti1.
Priyagus2A.
Rahcmad Budi Soeharto3 Faculty of Economics and Business Universitas Mulawarman.
Samarinda.
Abstract The purpose of this study is to analyze and determine the effect of taxpayer influence analysis and per capita income as well as private investment on local original income (PAD) and economic growth in Samarinda City.
The variables used in this study consist of exogenous variables (X), namely taxpayers, and per capita income and private investment, and endogenous variables (Y), namely Regional Original Income and Economic Growth.
In this study, the type of data used was secondary data from 2006 Ae 2016.
The analysis tool used is SPSS .
tatitical package for service solutio.
software version 23.
From the results of the analysis, it is obtained that Taxpayers have a positive and significant effect on Regional Original Revenue.
Per Capita Income has a positive and insignificant effect on Regional Original Income.
Private Investment has a positive and insignificant effect on Local Original Income.
Taxpayers have a positive and insignificant effect on Economic Growth.
Per Capita Income has a positive and insignificant effect on Economic Growth.
Private investment has a negative and insignificant effect on economic growth.
Local Original Income has a negative and insignificant effect on Economic Growth.
Regional Taxpayers have an indirect effect on Economic Growth through Local Original Revenue.
Per Capita Income has an indirect effect on Economic Growth through Regional Original Income.
Private Investment has an indirect effect on Economic Growth through Local Original Income.
Key words: Taxpayers.
per capita income.
private investment.
local original income.
Copyright A 2023 Ririn Dharmiyanti.
Priyagus.
Rahcmad Budi Soeharto A Corresponding Author Email: priyagus@feb.
FORUM EKONOMI: Jurnal Ekonomi.
Manajemen dan Akuntansi 609 Analysis of the effect of taxpayers and per capita income and private investment on local original income Ririn Dharmiyanti.
Priyagus.
Rahcmad Budi Soeharto
INTRODUCTION
The development of the autonomous region including Samarinda City is basically an integral part of national development.
However, the level of development of autonomous regions also varies, because it is relatively determined by the factors of the ability and potential of the resources owned, both natural resources, human resources, capital resources, financial resources and other relevant In order to realize the implementation of autonomous regional development policies, sufficient provisions are needed for each region (Sidik, 2001: .
In macro terms, the basic capital for the successful implementation of regional development policies is determined by the availability of supporting factors, such as adequate local government equipment capacity, the availability of optimal equipment / infrastructure and the availability of optimal equipment / infrastructure and the availability of sufficient sources of financing.
State Finance According to Suparmoko .
0: .
, state finance is defined as part of economics that studies government activities in the economic sector, especially regarding receipts and expenditures along with their influences in the economy.
Meanwhile, according to Azmi Achir .
0: .
the definition of financial science is all rights and obligations assessed with money related to state rights.
Regional Finance The definition of derah finance is all rights and obligations that can be assessed with money and goods that can be used as regional wealth as long as they are not owned / controlled by the state or higher regions and other parties in accordance with the provisions / regulations of the applicable laws according to Mamesah .
4: .
which include: 1.
Collection of local sources of original income 2.
Implementation of management, accountability, and control of regional finances.
Determination of the Regional Original Revenue budget.
Local Revenue Regional Original Revenue (PAD) is revenue obtained from sources within its own territory which is collected based on regional regulations .
in accordance with applicable legislation.
The laws and regulations in question are in the form of government regulations or decisions from the Law (Jami, 200: .
Taxes and Taxpayers Taxes according to Law of the Republic of Indonesia Number 6 of 1983 concerning General Provisions and Tax Procedures as amended several times most recently by Law of the Republic of Indonesia Number Law No.
16 of 2009 in this Law which is meant by: Article 1 paragraph 1 "Tax is a mandatory contribution to the state owed by a person or entity of a coercive nature under the Law, by not getting direct remuneration and being used for the needs of the state for the greatest prosperity of the people.
Gross Regional Domestic Product (GDP) Gross Regional Domestic Product (GDP) is the total value of production of goods and services produced in a particular .
region in a certain time .
sually one yea.
(Anonomic, 2004:.
According to Arsyad .
2: .
Gross Regional Domestic Product (GRDP) is a number of added production values generated by various sectors or business fields that carry out their business activities in a region or region without choosing production factors.
Economic Growth According to Prof.
Simon Kuznets, economic growth is "a long-term increase in a country's ability to provide more and more types of economic goods to its population.
This capability grows according to technological advances, and the institutional and idiological adjustments it requires.
This definition has 3 components: 1.
The economic growth of a nation is seen from the continuous increase in the supply of goods.
Advanced technology is a factor in economic growth that determines the degree of growth in the ability to provide a wide variety of goods to the population.
The widespread and efficient use of technology requires adjustments in the institutional and ideological fields so that innovations produced by human science can be utilized appropriately.
(Jhingan, 2000:.
FORUM EKONOMI: Jurnal Ekonomi.
Manajemen dan Akuntansi 610 Analysis of the effect of taxpayers and per capita income and private investment on local original income Ririn Dharmiyanti.
Priyagus.
Rahcmad Budi Soeharto
METHOD
Analysis Methods The analysis method to test the influence of intervening variables is used path analysis method.
Path analysis is the use of regression analysis to assess causality relationships between variables .
asual model.
that have been previously established based on theory.
Some of the benefits of Path Analysis are: 1.
Explanation of the phenomenon studied or the problem studied.
Prediction of endogenous variable value (Y) based on exogenous variable value (X).
Determinant factors, namely the determination of exogenous variables (X) that have a dominant influence on endogenous variables (Y), also to trace the mechanisms of the pathways of influence of exogenous variables (X) on endogenous variables (Y).
Model testing, using trimming theory, either for testing the reliability of existing concepts or testing new concept developers.
Based on the framework of the concept above, the regression equation can be formed as follows:
Model Struktur Y1 = Ay 1x1X1 Ay1 x2 X2 Ay1 x3 X3 c1 Model Struktur Y2 = Ay 2x1X1 Ay2 x2 X2 Ay 2 x3 X3 Ay2y1 Y1 c2 Where:
X1 is a Local Taxpayer X2 is Per Capita Income
X3 is Private Investment (PMA and PMDN) Y1 is District Nature Income (PAD) Y2 is Economic Growth
RESULT AND DISCUSSION
Results of Analysis of Regional Taxpayers.
Percapita Income.
Private Investment to Local Original Income (Sub Structure .
Pattern (Constan.
Local Taxpayers Per Capita Income Private Investment Table 1.
Results Substructure 1 Non-standardized coefficients Standard Coefficient Std Error Beta Say So that the equation of substructure 1 can be given the following equation:
Y1 = 0.
379 X1 0.
203 X2 0.
526 X3 u1 Results of Analysis of Regional Taxpayers.
Percapita Income.
Private Investment and Local Original Income on Economic Growth (Sub Structure .
Pola (Konsta.
Local Taxpayers Per Capita Income Private Investment Local Revenue Table 2.
Results of Substructure 2 Non-standardized coefficients Standard Coefficient Std Error Beta Say So that the equation of substructure 2 can be given the following equation:
Y2 = 0.
058 x1 0.
423 x2 Ae 0.
395 x3 Ae 0.
661 y1 u2 Direct Influence of Local Taxpayers on Local Original Income in Samarinda City The results showed that Regional Taxpayers proved to have a positive and significant effect on Local Original Revenue in Samarinda City.
This can be interpreted when Regional Taxpayers increase, it will increase Regional Original Revenue markedly.
The results of the study are in line with FORUM EKONOMI: Jurnal Ekonomi.
Manajemen dan Akuntansi 611 Analysis of the effect of taxpayers and per capita income and private investment on local original income Ririn Dharmiyanti.
Priyagus.
Rahcmad Budi Soeharto Okta Sigit Utomo's research, .
on "Analysis of the effect of regional taxes and regional levies on Regional Original Revenue in the Surakarta Residency area "The results show that partially regional taxes and regional levies have a significant effect on Regional Original Revenue (PAD) in city and district governments in the Surakarta region.
The Direct Effect of Per Capita Income on Local Original Income in Samarinda City The results showed that Per Capita Income proved to have a positive and insignificant effect on Local Original Income in Samarinda City.
This can be interpreted when per capita income increases, it will increase regional original income intangibly.
The results of the study are in line with Lidia Elly's research, .
on "The Effect of Per Capita Income and Regional Original Income (PAD) in the previous year on the Realization of Regional Original Income (PAD) in West Kutai Regency".
The results show that Per Capita Income has a significant positive relationship with the realization of Regional Original Income.
Meanwhile, the previous year's Regional Original Revenue (PAD) has a positive relationship with Regional Original Revenue Realization.
Direct Effect of Private Investment on Local Original Income in Samarinda City The results showed that Private Investment proved to have a positive and significant effect on Local Original Income in Samarinda City.
This can be interpreted when Private Investment increases, it will increase Regional Original Income markedly.
The results of this study are not in line with Doni Julfiansyah's research, .
on "The Effect of PMA/PMDN Investment and Number of Population on GRDP and PAD of Samarinda City".
The results show that there are no variables of Foreign Investment and Domestic Investment that affect Regional Original Income.
Direct Influence of Local Taxpayers on Economic Growth in Samarinda City The results showed that Regional Taxpayers proved to have a positive and insignificant effect on Economic Growth in Samarinda City.
This can be interpreted when Private Investment increases, it will increase Economic Growth untangibly.
The results of this study are not in line with the research of Dwika Julia Mutiara, .
on "Regional Taxpayers and Their Effects on GRDP in East Kalimantan Province" the results of the study show that taxpayer variables have a significant effect and have a statistically positive relationship with Gross Regional Domestic Product.
Direct Effect of Per Capita Income on Economic Growth in Samarinda City The results showed that Per Capita Income proved to have a positive and insignificant effect on Economic Growth in Samarinda City.
This can be interpreted when Per Capita Income increases, it will increase Economic Growth untangibly.
The results of this study are not in line with the research of Guspa Yeni, .
on "Analysis of the Effect of the Number of Workers and Per Capita Income on Economic Growth in Pasaman Regency" the results show that per capita income has a significant effect on economic growth.
Direct Influence of Private Investment on Economic Growth in Samarinda City The results showed that Private Investment proved to have a negative and insignificant effect on Economic Growth in Samarinda City.
This can be interpreted when Private Investment increases, it will reduce Economic Growth untangibly.
The results of this study are not in line with Doni Julfiansyah's research, .
on "The Effect of PMA/PMDN Investment and Number of Population on GRDP and PAD of Samarinda City".
The results show that there is a significant relationship between the variables of Foreign Investment.
Domestic Investment, and the number of population to Gross Regional Domestic Product simultaneously.
Direct Effect of Local Original Income on Economic Growth in Samarinda City The results showed that Regional Original Income proved to have a negative and insignificant effect on Economic Growth in Samarinda City.
This can be interpreted when Original Income increases, it will reduce Economic Growth untangibly.
The results of the study are not in line with the research of Chindy Febry Rori, .
on "Analysis of the Effect of Regional Original Income (PAD) on Economic Growth in North Sulawesi Province in 2001-2013" The results show that the independent variable or Regional Original Income has a positive and significant influence on the dependent variable or Economic Growth.
FORUM EKONOMI: Jurnal Ekonomi.
Manajemen dan Akuntansi 612 Analysis of the effect of taxpayers and per capita income and private investment on local original income Ririn Dharmiyanti.
Priyagus.
Rahcmad Budi Soeharto Indirect Influence of Regional Taxpayers on Economic Growth through Local Original Revenue in Samarinda City From the results of the indirect influence test analysis, the results of the calculation of the influence of regional taxpayers (X.
on economic growth (Y.
through Regional Original Income (Y.
192 were obtained which means that it has a negative but not significant effect.
This means that every increase in Regional Taxpayers will be able to reduce Economic Growth through Regional Original Revenue in Samarinda City.
Indirect Effect of Per Capita Income on Economic Growth Through Local Original Income in Samarinda City From the results of the indirect influence test analysis, the results of the calculation of the effect of per capita income (X.
on economic growth (Y.
through Regional Original Income (Y.
are obtained which means a positive effect.
This means that every increase in Per Capita Income will be able to increase Economic Growth through Regional Original Income in Samarinda City but not Indirect Effect of Investment on Economic Growth through Local Original Income in Samarinda City From the results of the indirect influence test analysis, the results of the calculation of the effect of investment (X.
on economic growth (Y.
through Regional Original Income (Y.
742 are obtained which means that it has a negative effect.
This means that every increase in investment will be able to reduce Economic Growth through Regional Original Income in Samarinda City but not CONCLUSION Based on the results of analysis, discussion and hypothesis testing, several conclusions can be drawn as follows:
Taxpayers have a positive and significant effect on Local Original Revenue in Samarinda City, with a coefficient value of 0.
It can be interpreted that when the Regional Taxpayer increases by 1 percent, it will increase the Local Original Revenue significantly by 37.
9 percent.
Per Capita Income has a positive and significant effect on Regional Original Income in Samarinda City, with a coefficient value of 0.
It can be interpreted that when Per Capita Income increases by 1 percent, it will increase Regional Original Income significantly by 20.
3 percent.
Private Investment has a positive and significant effect on Regional Original Income in Samarinda City with a coefficient value of 0.
526 percent.
It can be interpreted that when Private Investment increases by 1 percent, it will increase Regional Original Income significantly by 52.
Regional taxpayers have a positive and insignificant effect on Economic Growth in Samarinda City with a coefficient value of 0.
It can be interpreted that when Private Investment increases by 1 percent, it will increase Economic Growth insignificantly by 5.
8 percent.
Per Capita Income has a positive and insignificant effect on Economic Growth in Samarinda City with a coefficient value of 0.
It can be interpreted when the Per Capita Revenue increases by 1 percent, then will increase Economic Growth by an insignificant 42.
3 percent.
Private Investment has a negative and insignificant effect on Economic Growth in Samarinda City with a coefficient value of Ae 0.
It can be interpreted that when Private Investment increases by 1 percent, it will reduce Economic Growth insignificantly by 39.
5 percent.
Local Original Income has a negative and insignificant effect on Economic Growth in Samarinda City with a coefficient value of -0.
It can be interpreted that when Original Income increases by 1 percent, it will reduce economic growth insignificantly by 66.
1 percent.
Regional Taxpayers have an indirect influence on Economic Growth through Local Original Revenue in Samarinda City of Ae0.
Which means it has a negative but not significant effect.
It can be interpreted that when regional taxpayers increase by 1 percent, it will reduce economic growth by 2 percent through local original income.
Per Capita Income has an indirect effect on Economic Growth through Regional Original Income in Samarinda City of 0.
Which means it has a positive but not significant effect.
It can be FORUM EKONOMI: Jurnal Ekonomi.
Manajemen dan Akuntansi 613 Analysis of the effect of taxpayers and per capita income and private investment on local original income Ririn Dharmiyanti.
Priyagus.
Rahcmad Budi Soeharto interpreted that when Per Capita Income increases by 1 percent, it will increase Economic Growth by 9 percent through Regional Original Income.
Private Investment has an indirect effect on Economic Growth through Local Original Income in Samarinda City by -0.
742 percent.
Which means it has a negative but insignificant effect.
It can be interpreted that when Private Investment increases by 1 percent, it will reduce Economic Growth by 2 percent through Regional Original Income.
REFERENCES