PENGARUH KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KOTA YOGYAKARTA (Studi Kasus Pada Pemerintah Kota Yogyakarta Periode 2013-2016)

  • Emilia Kadi Uma Universitas Sarjanawiyata Tamansiswa

Abstract

This study aims to determine the effect of regional tax contribution, regional retribution, the contribution of regional taxes and regional retribution together to influence regional income. This study uses descriptive statistical tests, multiple linear regression analysis and classical assumptions. The results of this study indicate that: 1) regional taxes have a positive effect on local revenue. This is evidenced from the results of the value of t count of 12,479 and the value of t table of 1,67943, with a significance value of 0,000 <0,05. 2) regional retribution has a positive effect on local revenue. This is evidenced from the results of the value of t count of 2.482 and t table of 1.67943, with a significance value of 0, 017 <0.05. 3) regional taxes and regional retributions together have a positive effect on local revenue. This is evidenced from the results of the calculated f value of 77.904 and the t table value of 3.20 and with a significance value of 0,000 <0.05. The average regional tax contribution for 2013-2016 is 58.79%. The average contribution of regional retribution in 2013-2016 was 9.58%.

Published
2019-01-15
How to Cite
UMA, Emilia Kadi. PENGARUH KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KOTA YOGYAKARTA (Studi Kasus Pada Pemerintah Kota Yogyakarta Periode 2013-2016). Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 96 - 105, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/796>. Date accessed: 20 feb. 2019.