EVALUATION OF GROUNDWATER TAX AND ITS INFLUENCE ON REGIONAL ORIGINAL INCOME IN NORTH SULAWESI
Abstract
Local own-source revenue or PAD is revenue from source within the territory of a particular region, which is levied based on applicable laws. North Sulawesi’s source of regional own-source revenue has a large contribution to PAD, namely, from local taxes. Groundwater tax is one of the local taxes that has a contribution to local revenue. The purpose of this study was to determine the effect of groundwater tax on local revenue in north Sulawesi in 2020-2022. This study uses a mix method and the data used in this study are primary and secondary data with data source from the central bureau of statistis 2024. The results of this study indicate that:groundwater tax has a significant positive effect on local revenue in north Sulawesi
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