PENGARUH PAJAK DAERAH, INTERGOVERNMENTAL REVENUE DAN KEMAKMURAN TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN LAMONGAN (Studi Pada Badan Pendapatan Daerah Lamongan)

Abstract

This study aims to determine the effect of regional taxes, intergovernmental revenue and prosperity on the financial performance of the Regional Government of Lamongan Regency partially and simultaneously. This research is a research that uses quantitative methods. The population and sample in this study are financial data from 2015 to 2018. The data used are secondary data. Data analysis techniques used multiple linear regression analysis. Data processing using SPSS Version 26.

The results showed that partially local tax variables did not affect the financial performance of the Lamongan Regency Government. Intergovernmental revenue variable partially has a negative and significant effect on the financial performance of the Lamongan Regency Government. While the prosperity variable partially influences the financial performance of the Lamongan District Government. Based on the results of simultaneous tests, local taxes, intergovernmental revenue and prosperity have a positive and significant effect on the financial performance of the Lamongan District Government.