DAMPAK PENERIMAAN RETRIBUSI DAERAH, PAJAK DAERAH, DAN PENDAPATAN SAH LAINNYA ATAS PENDAPATAN ASLI DAERAH (STUDI PADA KABUPATEN/KOTA PROVINSI JAWA TIMUR TAHUN 2014-2018).
Article Sidebar
Main Article Content
Abstract
The purpose of this study was to determine the effect partially and simultaneously local taxes, regional levies and other legal income on local revenue (PAD). The variables in this study are the dependent and independent variables, where the dependent variable is Local Own Revenue and the independence of Regional Taxes, Retribution and Other Legal Income. This research uses quantitative methods. The population in this study were 38 cities / regencies in East Java for the period 2014-2018 and there were 190 samples to be studied. The data used is secondary data obtained from the website of the Directorate General of Fiscal Balance and the Central Bureau of Statistics with the website address (www.djpk.kemenkeu.go.id) and (www.bpsjatim.go.id). The analysis technique used is Panel Data Regression with STATA 14. The results of this study are that local taxes have a significant impact on local revenue in the City / Regency of East Java; Retribution has a significant impact on local revenue in the city / regency of East Java; and other legal revenues have a significant impact on local revenue in the city / regency of East Java.
Article Details
References
Marita, N., & Alit Suardana, K. (2016). Pengaruh Pajak Daerah Pada Pendapatan Asli Daerah Di Kota Denpasar. E-Jurnal Akuntansi, 14(1), 53–65.
Adi, A. S., & Sulistiyowati, F. (2013). Analisis Potensi Pajak Dan Retribusi Daerah Kabupaten Sleman Tahun 2006 – 2010. Jurnal Ilmiah Akuntansi Dan Bisnis.
Memenuhi, U., Persyaratan, S., & Derajat, M. (2011). Analisis Faktor-Faktor Yang Mempengaruhi Pendapatan Asli Daerah Kabupaten Madiun Tahun 1991-2010 Tesis Ali Chakim.
Muh, A., Assaury, S., & Agusta, R. (2020). Peranan penerimaan pajak daerah dan retribusi daerah terhadap pendapatan asli daerah pada badan pendapatan daerah kabupaten bulukumba. 4(1), 33–41.
Qu, X. (2007). Multivariate Data Analysis by Joseph F. Hair; William C. Black; Barry J. Babin; Rolph E. Anderson; Ronald L. Tatham. American Society for Quality Multivariate, 49(1), 103–104.
Gujarati, D. N. (2003). Basic Econometrics (Fourth edi). McGraw-Hill: New York, N.Y.
Kresnandra, A., & Erawati, N. (2013). Analisis Pengaruh Penerimaan Pajak Daerah Dan Retribusi Daerah Terhadap Peningkatan Pad Sekabupaten/Kota Di Provinsi Bali. E-Jurnal Akuntansi, 5(3), 544–560.
Vina, Rizal Efendi, Ratna Juwita. 2010. Analisis Pengaruh Penerimaan Pajak Reklame terhadap Pendapatan Asli Daerah Kabupaten Banyuasin. http://eprints.mdp.ac.id. Diunduh 11, 5, 2013.
Mardisimo. 2011. Perpajakan. In perpajakan
Magdalena Letsoin. 2010. Kontribusi Pajak Restoran terhadap Pendapatan Asli Daerah Kabupaten Merauke Tahun 2006-2010. Laporan Praktek Kerja Lapangan pada Fakultas Ekonomi dan Bisnis Unika Soegijapranata, Semarang. http://eprints.unika.ac.id Diunduh 12, 5, 2013.
Ismail Tjip. 2011. Paradigm Change of Local Tax. Journal of administrative Science and Organization. 18 (1). Pp 34-42.
Andreas Suryo Adi dan Firma. 2013. Analisis Potensi Pajak dan Retribusi Daerah Kabupaten Sleman. Jurnal Ilmiah Akuntansi dan Bisnis. 8(2); pp 55-65.
Mahi Raksaka. 2002. Managing Local Revenue in Indonesia. Journal of Georgia University, Atlanta.
Rizal Fariq Mustofa.2011. Determinant of Tax Complience in Asia: A Case Of Malasya. European Journal of Social Science. 24(1). Pp: 7-32.
Krisna Arta Anggar (2013) tentang Analisis Pengaruh penerimaan Pajak Daerah dan Retribusi Daerah terhadap Peningatan PAD sekabupaten Bali.
Ni Made.M, Ketut Alit. 2016. Pengaruh Pajak Daerah Pada Pendapatan Asli Daerah di Kota Denpasar. Unud, Bali. Vol 14. No. 1. Hal 53-65.
Gujarati, D. N. (2003). Basic Econometrics (Fourth edi). McGraw-Hill: New York, N.Y
Qu, X. (2007). Multivariate Data Analysis by Joseph F. Hair; William C. Black; Barry J. Babin; Rolph E. Anderson; Ronald L. Tatham. American Society for Quality Multivariate, 49(1), 103–104.
Sari, I. R. (2018). Pengaruh penerimaan Pajak daerah, Retribusi daerah, Hasil Pengelolaan Kekayaan Daerah yang Dipisahkan dan lain-lain Pendapatan Asli Daerah di Provinsi Jawa Timur tahun 2015-2017.
Anggraeni .D. 2010. Analisis Pengaruh Penerimaan Paja Daerah dan Retribusi Daerah Terhadap Peningkatan Pendapatan Asli Daerah di Provinsi Bengkulu. Skripsi hal 1-71.
INTERNET
http://accedu15.blogspot.com/2016/12/pajak-daerah
https://www.online-pajak.com/retribusi-daerah
http://data.go.id/dataset/lain-lain-pendapatan-sah-lainnya-kabupaten-pekalongan
http://sc.syekhnurjati.ac.id/esscamp/risetmhs; http://www.statistikian.com
WWW.djpk.kemenkeu.go.id