PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN BANYUASIN

KURNIA APRILLIAH, APRILLIAH (2016) PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN BANYUASIN. Other thesis, Politeknik Negeri Sriwijaya.

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Abstract

This study aims to determine The Effect on The Local Tax and Levies simultaneously and partially to Locally Generated Revenue. This research was conducted at the Department of Revenue Financial Management and Asset Banyuasin. The method in this research is to collect data obtained from documents (files) from The Departments of Finance and Asset Management Revenue Banyuasin District. The data used in this research is time series data (time series) for the year 2013 until the year 2015 began in January until the month of December which includes data: Local Tax Revenue, Levies and Locally Generated Revenue Banyuasin. The analysis technique used is multiple linear regression which includes the F test and t test and the coefficient of determination. All data were processed using SPSS version 21 were first tested using classic assumption test which includes test multicollinearity, heteroscedasticity test, autocorrelation test and test for normality. F test results indicate that the Local Taxes and Levies simultaneously affect to Locally Generated Revenue. This is due to the significance of the ANOVA of 0.000 <0.05. While the t test results showed Local Taxes effect partially on the original income, the level of significance of 0.000 <0.005. Levies are Partial no significant effect on regional revenue, since the level of significance of 0.854> 0.05. Local Tax is the dominant variable affecting the original income.

Item Type: Thesis (Other)
Uncontrolled Keywords: Local Taxes, Levies, Local Revenue
Subjects: H Social Sciences > HG Finance
Divisions: Accounting > Journal
Depositing User: Mr Bambang Anthony
Date Deposited: 25 Jul 2017 06:40
Last Modified: 25 Jul 2017 06:40
URI: http://eprints.polsri.ac.id/id/eprint/3757

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