The Effect of Regional Taxes and Regional Retributions on Regional Financial Performance with Economic Growth as a Moderating Variable

Abstract

This study aims to analyze the effect of Regional Taxes and Regional Retributions on Regional Financial Performance with Economic Growth as a moderating variabel in Regency/City Governments in West Java Province for the 2021-2024 period. Regional financial performance is measured using the fiscal decentralization ratio. This research uses a quantitative method with descriptive. The data are secondary data obtained from APBD realization reports. The analysis techniques include multiple linear regression and Moderating Regression Analysis. The results indicate that Regional Taxes have a positive effect on Regional Financial Performance, while Regional Retributions show inconsistent effects. Simultaneously, both variables significantly affect Regional Financial Performance, Economic Growth is able to moderate these relationships.