PENGARUH BIAYA PAJAK PADA PENDAPATAN ASLI DAERAH KOTA YOGYAKARTA

  • RM Krisbiantoro "Universitas Sarjanawiyata Tamansiswa-Yogyakarta"

Abstract

This study was conducted to determine the effect of BPHTB and PBB P-2 towards the income generation of the Regional Income Revenue city of Yogyakarta. These results indicate that the influence BPHTB and PBB P-2 have on the income generation of the Regional Income Revenue city of Yogyakarta is not significant because of the large value of P > 0.05. These are for BPHTB against PAD is 0.977, to the PBB P-2 to PAD is 0.259, while for BPHTB and PBB P-2 simultaneously against PAD is 0.243. While the influence of Regional Regulation on BPHTB against PAD is not significant because of the P value of 0.394 and Regulation of City of Yogyakarta on the PBB P-2 does not have a significant effect on the income generation of PAD in the city of Yogyakarta as the P Value is at 0.259. From the results of test analysis coefficient of determination, (R2), is known that the test results gives a value of 0.359 to R Squere Y which means revenue of Yogyakarta is affected by BPHTB and PBB P-2 amounting to 35.9%, the remaining 64.1% is influenced by revenues from sources other Regional Income Revenues.

Keywords: BPHTB, PAD, and PBB P-2, Yogyakarta

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Published
2017-03-21
How to Cite
KRISBIANTORO, RM. PENGARUH BIAYA PAJAK PADA PENDAPATAN ASLI DAERAH KOTA YOGYAKARTA. UPAJIWA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat, [S.l.], v. 1, n. 1, mar. 2017. ISSN 2579-535X. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/magistermanajemen/article/view/249>. Date accessed: 20 sep. 2017.