The Effect of The Number of Industry and The Number of Residents on The Realization of Regional Tax Revenue In All Regencies and Cities In West Sumatera With Gross Regional Domestic Product As A Moderating Variable

ABSTRACT : This study aims to analyze the effect of the number of industries and the number of residents onthe realization of district/municipal tax revenues in West Sumatra 2017-2019 with GRDP as the moderatingvariable. This research is an associative research. This research is also expost facto, that is, research that seeks tofind out what causes something to happen and sort it backwards so that the causal factors are known. Analysisof the data used is panel data regression analysis using the Eviews program. This research data is secondary datain the form of panel data from 2017 to 2019 in all regencies/cities in West Sumatra. Data is obtained fromrelated institutions or agencies such as monthly reports and annual reports from the Regional Revenue andFinance Office, Statistik Ekonomi dan Keuangan Indonesia (SEKI) Bank Indonesia, BPS (Badan Pusat Statistik)various editions. Based on the results of testing the research hypothesis, it can be concluded that (1) there is asignificant effect of the number of industries on the realization of Regency/City regional tax revenues in WestSumatra 2017-2019, (2) there is an influence of population on the realization of Regency/City regional taxrevenues in West Sumatra. 2017-2019 significantly, (3) there is an effect of the number of industries on therealization of Regency/City regional tax revenues in West Sumatra 2017-2019 with GDP as a moderatingvariable significantly, (4) there is no influence of population on the realization of Regency/Municipal regionaltax revenues Cities in West Sumatra 2017-2019 with GDP as a moderating variable significantly and (5) there isa significant effect of the number of industries and population on the realization of district/city local taxrevenues in West Sumatra 2017-2019.

Keywords -number of industries, number of residents, realization of district/municipal tax revenues, grossregional domestic product