Analysis of Influence of Population, Investment and Inflation on Regional Taxes with Gross Regional Domestic Products as an Intervening Variable: Case Study Districts and Cities in North Sumatra Province

Regional tax is one source for increasing regional income, in 2016 the regional tax in North Sumatra
regencies and cities if averaged contribution of 6.14% to regional income means that the districts and cities
in North Sumatra are very dependent on the central government through funds balance to manage his own
household. This study aims to test and analyze simultaneously and partially the influence of population,
investment, and inflation on gross regional domestic products and the influence of population, investment,
and inflation on regional taxes with gross regional domestic products as intervening variables in districts
and cities in the province North Sumatra. This type of research is quantitative research using secondary
data. The research data used is panel data, with a population of 33 districts and cities in North Sumatra in
2013-2016. The method used is multiple regression and path analysis by adding intervening / mediating
variables with SPSS and AMOS program analysis tools. The results of simultaneous analysis that
population, investment, and inflation have a significant effect on Gross Regional Domestic Product and
population, investment and inflation have a significant effect on regional taxes through Gross Regional
Domestic Product in districts and cities in North Sumatra Province. Based on partial research that
population and inflation have a significant effect on Gross Regional Domestic Product and investment does
not affect the Gross Regional Domestic Product. Then the Gross Regional Domestic Product can mediate
the relationship between the population and inflation with regional taxes, while the Gross Regional
Domestic Product cannot mediate the investment relationship with regional taxes.