Implementation of Government Accounting System in Analyzing Factors Affecting Local Revenue of Jambi City.

Abstract

This research is entitled Analysis of Factors that Influence Original Regional
Income in Jambi City. In line with the implementation of the fiscal decentralization
policy that has been implemented, increasing local original income revenue has
become an important activity for the region in the context of financing routine
expenditure and development in the region. In accordance with Law Number 25 of
1999, the fiscal decentralization policy for regions is expressed in the form of financial
balance between the central and regional governments, where original regional
income becomes one part of regional revenue. Apart from general allocation funds
and special allocation funds, regional revenues from local original income are one of
the main supporting factors in financing routine regional expenditure and
determining success in implementing development programs. (Rusdin, 2004) The
objectives of this research are as follows: (a) Know and analyze the development of
local original income in Jambi City for the 1998-2021 period. (b) Know and analyze
the factors that influence local revenue in Jambi City for the 1998-2021 period.
The results of this research are 1) Per capita income in Jambi City has increased
every year along with the increase in per capita income, so regional original income
in Jambi City has also increased. The higher a person's income, the higher a person's
ability to pay various levies set by the Government. Therefore, increasing per capita
income will increase Jambi City's local revenue. 2) Based on the results of research on
tax effort variables, per capita income and decentralization policies have a positive
and significant effect on Jambi City's original regional income, both simultaneously
and partially.