INFLUENCE LOCAL TAXES AND LEVIES ON LOCAL REVENUE THROUGH ECONOMIC GROWTH IN NORTH SUMATRA PROVINCE

Abstract This study aims to influence local taxes and levies on local revenue through economic growth in North Sumatra Province in 2019-2023. This type of research is quantitative. The data used is secondary data with data collection techniques using documentation techniques. The sample selection method in this study uses saturated sampling method. The data analysis technique used in this research is to use SmartPLS 4.0. The results of this study indicate that local taxes and local levies both have a positive and significant effect on local revenue while economic growth has no effect on local revenue. However, local retribution has no positive and significant effect on regional economic growth. Then regional economic growth cannot mediate local taxes and local retribution with local revenue.