Pengaruh Pajak Daerah, Retribusi Daerah, Hasil Pengelolaan Kekayaan Daerah Yang Dipisahkan Dan Pendapatan Asli Daerah Lainnya yang Sah Terhadap Pendapatan Asli Daerah (PAD) Di Kabupaten Lembata Provinsi Nusa Tenggara Timur

Abstract

This study aims to analyze the effect of Regional Taxes, Regional Retributions, Separated
Regional Wealth Management Results, and Other Legitimate Regional Original Revenues on the
Regional Original Revenue (PAD) of Lembata Regency for the 2020–2024 period. The research employs
a quantitative approach with an associative and causal-comparative design, using secondary data
obtained from the Regional Budget Realization Reports (APBD), official government documents, and
publications from the BPS. The sampling technique used is the census (saturated sampling) method with
a total of 60 observational units, and data analysis was conducted using multiple linear regression. The
results show that partially, Regional Retributions and Other Legitimate PAD have a positive and
significant effect on the PAD of Lembata Regency. Meanwhile, Regional Taxes and Separated Regional
Wealth Management Results (HPKDD) have a positive but insignificant effect. Simultaneously, the four
independent variables have a significant effect on PAD. These findings indicate that the management of
retributions and other legitimate revenues plays a dominant role in enhancing regional fiscal
independence, while the contribution of regional taxes and HPKDD still needs to be optimized through
improved governance, tax policy effectiveness, and the performance of regional-owned enterprises
(BUMD) to strengthen the regional financial structure sustainably.