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The district or province's financial capacity to integrate with the economy. The greater the contribution to the economic progress of North Sumatra. The research establishes regional financial integration (Local Revenue, asset spending, and General Allocation Fund) on North Sumatra's economic ability to develop development potential. The data analysis method uses panel data. The research results found that Local Revenue, asset spending, and General Allocation Funds simultaneously or together had an effect on the economy. Local Revenue and asset spending have a partial effect on the economy. The General Allocation Fund has no partial effect on the economy.

This study aims to analyze the effect of local taxes and regional levies on city/regency local revenue (PAD) in North Sumatra province for the 2016-2021 period. The research method used is panel data regression method. This type of research uses quantitative methods and the data used is secondary data, namely data on local taxes, regional levies and PAD. The chosen research method is the fixed effect model. From the simultaneous test results, it was found that local taxes and regional levies have a significant effect on regional original income with a significance value of 0.000. From the results obtained, it is hoped that the city/regency governments in North Sumatra Province can make better use of the available sources of development financing funds to increase the amount of Local Own Revenue, especially those sourced from Regional Taxes and Regional Levies.

Tujuan dari penelitian ini adalah untuk memahami bagaimana kepemilikan institusional, leverage, ukuran perusahaan, dan tingkat likuiditas mempengaruhi insersi pajak. Metodologi penelitian ini bersiat kuantitatif. Dalam penelitian ini digunakan data sekunder dari BEI (Bursa Efek Indonesia). Perusahaan-perusahaan di sektor produk konsumen yang terdaftar di Bursa Efek Indonesia (BEI) antara Maret 2018 hingga Maret 2022 menjadi subjek dalam penelitian ini. Sebanyak empat perusahaan telah dieliminasi dengan menggunakan teknik purposive sampling. Dalam penelitian ini, metode analisis yang digunakan adalah analisis panel data. Meskipun likuiditas dan leverage tidak berdampak pada penghindaran pajak, hasil pengujian data panel menunjukkan bahwa kepemilikan institusional dan ukuran perusahaan memiliki dampak yang cukup besar.