Pengaruh Inflasi terhadap Penerimaan Pajak Daerah dan Retribusi Daerah melalui Produk Domestik Regional Bruto (PDRB) sebagai Variabel Intervening di Kota Pekanbaru Tahun 2011-2023

Raja Aisyah Fahira  Rahimi; Syapsan Syapsan; Darmayuda Darmayuda

doi:10.29303/jseh.v11i3.889

Authors

Raja Aisyah Fahira Rahimi Fakultas Ekonomi dan Bisnis, Universitas Riau, Kota Pekanbaru
Syapsan Syapsan Fakultas Ekonomi dan Bisnis, Universitas Riau, Kota Pekanbaru
Darmayuda Darmayuda Fakultas Ekonomi dan Bisnis, Universitas Riau, Kota Pekanbaru

DOI:

https://doi.org/10.29303/jseh.v11i3.889

Abstract

This study investigates the impact of inflation on regional tax revenue and regional retribution revenue, with Gross Regional Domestic Product (GRDP) as an intervening variable, in Pekanbaru City from 2011 to 2023. Employing a quantitative approach with path analysis, the research utilizes secondary data on inflation, GRDP, regional tax, and regional retribution. The results reveal that while inflation exerts a direct influence on both regional tax and retribution revenues, its indirect effect through GRDP is relatively weaker. Furthermore, the study highlights divergent trends, where regional tax revenue demonstrates consistent growth, whereas regional retribution revenue shows a declining pattern over the 13-year period. These findings provide empirical insights into the fiscal dynamics of local governments, emphasizing the dominant role of inflation in shaping regional revenue performance.

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