PENGARUH KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI
DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD)
KABUPATEN/KOTA DI JAWA TIMUR
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Institusion
Universitas Bhayangkara Surabaya
Author
Nur laila, Aisa
Subject
Accounting
Datestamp
2024-07-30 03:47:08
Abstract :
Regional Own-source revenue (PAD) is revenue that is obtained by the regions which is collected based on regional regulations in accordance with statutory regulations. By knowing how much the amount of PAD revenue in an area can be used as a benchmark for the ability of the region to finance local government. This study aims to determine the effect of the contribution of local taxes and regional levies on the districts/cities revenue in East Java. The data in this study used secondary data obtained from the DJPK of the Ministry of Finance starting from 2017-2021. The data in this study used descriptive statistical analysis tests, multiple linear regression statistical tests, and t tests with IBM SPSS version 26 software. The results showed that regional taxes and regional levies had a significant effect on local revenue in East Java districts/cities. The regional tax significance value is 0.000 <0.05 and the average percentage of local tax contribution to PAD is 80%. Likewise, the significance value of regional levies is 0.007 <0.05 and the average percentage contribution of regional levies to PAD is 55%
Regional Own-source revenue (PAD) is revenue that is obtained by the regions which is collected based on regional regulations in accordance with statutory regulations. By knowing how much the amount of PAD revenue in an area can be used as a benchmark for the ability of the region to finance local government. This study aims to determine the effect of the contribution of local taxes and regional levies on the districts/cities revenue in East Java. The data in this study used secondary data obtained from the DJPK of the Ministry of Finance starting from 2017-2021. The data in this study used descriptive statistical analysis tests, multiple linear regression statistical tests, and t tests with IBM SPSS version 26 software. The results showed that regional taxes and regional levies had a significant effect on local revenue in East Java districts/cities. The regional tax significance value is 0.000 <0.05 and the average percentage of local tax contribution to PAD is 80%. Likewise, the significance value of regional levies is 0.007 <0.05 and the average percentage contribution of regional levies to PAD is 55%
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