GOVERNANCE MECHANISMS AND LOCAL TAX REVENUE: EMPIRICAL EVIDENCE FROM REGENCY AND MUNICIPAL GOVERNMENTS IN EASTERN INDONESIA

Fiqri Dwi Putra; Selmita Paranoan; Abdul Kahar; Nina Yusnita Yamin

doi:10.29303/jaa.v11i1.893

Authors

Fiqri Dwi Putra Tadulako University
Selmita Paranoan Tadulako University https://orcid.org/0000-0001-5453-8736
Abdul Kahar Tadulako University https://orcid.org/0000-0002-4236-8845
Nina Yusnita Yamin Tadulako University https://orcid.org/0000-0003-0493-0101

DOI:

https://doi.org/10.29303/jaa.v11i1.893

Keywords:

Corruption Control Effectiveness Index, Governance, Government Internal Control System, Local Tax Revenue, Public Internal Control Apparatus

Abstract

This study examines the associations between Government Internal Supervisory Apparatus (APIP) capability, Government Internal Control System (SPIP) maturity, corruption control effectiveness (IEPK), and realized local tax revenue, with relative GRDP contribution as a control variable. Using a balanced panel of 150 regencies and municipalities in Eastern Indonesia from 2022 to 2024 (450 observations), the study employs a fixed-effects model. The results show that APIP capability are positively and significantly associated with the natural logarithm of realized local tax revenue. SPIP maturity and GRDP contribution are not statistically significant. These findings indicate that governance mechanisms have different associations with local tax revenue, without establishing direct causal relationships.

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