THE EFFECT OF GRDP, NUMBER OF POPULATION AND INFLATION ON REGIONAL TAX REVENUE IN MODERATED DEVELOPMENT OF INFRASTRUCTURE IN THE CITY OF SEMARANG 2015-2019

Abstract

Semarang City's local tax revenue in 2015-2019 experienced problems, where there was fluctuation between the budget and its realization. This is assumed to be motivated by the fluctuating GDP, population and inflation in the city of Semarang. The purpose of this study was to determine the effect of GRDP, population and inflation on local tax revenues in the city of Semarang partially and simultaneously and to determine whether infrastructure development moderates the effect of GRDP, population and inflation partially on local tax revenues in the city of Semarang. The population in this research is all reports related to GRDP, population and inflation, Regional Tax Revenues and infrastructure development in Semarang City from 2015 to 2019. The data analysis techniques used are 2-Stage Multiple Linear Regression and Moderated Regression Analysis (MRA). The results of the analysis show that the GRDP and total population partially have a positive and significant effect on local tax revenues in the city of Semarang, while inflation has a negative and significant effect on local tax revenues in the city of Semarang. Infrastructure development partially moderates the influence of GRDP, population and inflation on local tax revenues in the city of Semarang. Keywords: GRDP, population, inflation, infrastructure development and local tax revenue in Semarang City