This study focuses on the Office of the Regional Tax and Retribution Management Agency of Batu City. It examines how taxes and levies favorably impact the city's Regional Original Revenue (PAD). This research aims to investigate how taxes affect Batu City's Regional Original Revenue and assess how levies affect it. Associative research seeks to determine how two or more variables are related. The study uses 2018–2023 regional tax income, regional levies, and original regional revenue data. The results show that the majority of tax and levy variables, including hotel, restaurant, entertainment, advertising, street lighting, parking, BPHTB, health services, burial and cremation levies, market service levies, motor vehicle testing levies, slaughterhouse levies, route permit levies, have a positive and significant influence on Batu City's Original Regional Income (PAD) based on the results of the research that has been conducted. Groundwater tax, PBBP2, waste/cleanliness service levies, DLH regional asset utilization levies, special parking lot levies, and building permit levies are some of the factors that do not significantly influence PAD. Based on this report, the Batu City Government must review and optimize sources of levies that have not contributed maximally while still maximizing the potential of taxes and levies that have a significant impact on PAD. Thus, Batu City's PAD is expected to continue to grow and support sustainable regional development funding.
Sensa et al. (Tue,) studied this question.