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Analisis Pengaruh Pajak, Retribusi, Laba Usaha Daerah dan Pendapatan Lain-lain yang Sah Terhadap Pendapatan Asli Daerah (PAD) Provinsi Sumatera Selatan Sebelum dan Saat Covid-19
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Institusion
Universitas Katolik Musi Charitas
Author
Jerry, Siemen Ferdian
Subject
L Education (General) 
Datestamp
2024-03-20 01:51:34 
Abstract :
This study aims to determine the effect of tax, levy, BUMD operating profit and other legitimate income on the regional original income (PAD) of South Sumatra province before and during Covid-19. The COVID-19 pandemic has become one of the biggest global health crises in modern history. The virus first emerged in late 2019 and resulted in significant health impacts, as well as profound economic, social, and psychological impacts. Some local governments responded to the pandemic by issuing local economic stimulus to support affected businesses and communities, including tax exemptions, investment incentives, and direct financial assistance to residents and funding sources for these programs often came from reallocating existing PAD budgets. This type of research is causal associative with quantitative adjacency. The data taken in this study are secondary data in the form of time series from 2018?2021 in the APBD report. The results of the study showed that regional taxes and BUMD business profits had an effect on PAD both before and during Covid-19, but for local levies and other legitimate income, they had no effect on PAD before and during Covid-19. 
Institution Info

Universitas Katolik Musi Charitas