PENGARUH EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) (STUDI KASUS KABUPATEN/KOTA DI PROVINSI JAWA BARAT TAHUN 2020-2023)

This research was conducted with the aim of determining the influence of the effectiveness and contribution of regional taxes on original regional income in districts/cities in West Java Province over a period of 4 (four) budget periods from 2020-2023. The data used in this research is secondary data obtained from djpk.kemenkeu in the form of data on regional tax realization, regional tax targets and realization of regional original income. The analytical method used is multiple linear regression analysis using the SPSS 25 program.
The research results show that partially the effectiveness and contribution of regional taxes have a positive and significant effect on local original income. Simultaneously, the effectiveness and contribution of regional taxes together have a significant effect on regional original income.

Keywords: Effectiveness, Contribution and Original Regional Income