THE INFLUENCE OF VILLAGE FUNDS, REGIONAL TAXES AND REGIONAL RETRIBUTIONS IN THE LAKE TOBA AREA

Abstract

National Income is the amount of income received by production factors used to produce goods and services in a certain year. And the government has also attempted to launch various policies through community empowerment programs, including the village fund program in the Lake Toba area. So the formulation of the problem in this research is what is the influence of Village Funds, Regional Taxes and Regional Levies on Per Capita Income partially and simultaneously in Districts in the Lake Toba Region. This research uses quantitative methods and the type of data used in this research is secondary data taken from BPS (Central Statistics Agency) and Djpk Ministry of Finance. And the type of data used is panel data, namely 2015-2022. The collected data was analyzed using the classic assumption test, panel data regression with Village Funds (X1), Regional Taxes (X2), Regional Levies (X3) and Per Capita Income (Y). The results of this research show that simultaneously (F Test) the Village Fund, Regional Tax and Regional Levy variables have a significant effect on Per Capita Income in Districts in the Lake Toba Region. However, partially (t test) Village Funds have a significant or positive effect on Per Capita Income in Districts in the Lake Toba Region, but Regional Taxes and Regional Levies do not have a significant or negative influence on Per Capita Income in Districts in the Lake Toba Region.