PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus Pemerintah Daerah Kabupaten Sukoharjo 2014-2018)

  • Erna Chotidjah Suhatmi
  • Retna Dewi Lestari
Keywords: Tax, Retribution, PAD, Sukoharjo

Abstract

The main aspect of regional financing in Sukoharjo Regency comes from the Regional Original Income (PAD). One of the supporting elements of Regional Original Income comes from local taxes and levies. It was noted that the Regional Original Revenue of Sukoharjo Regency in 2018 reached 433,485,481 thousand rupiah. This study aims to determine the effect of local taxes and levies on local revenue in Sukoharjo Regency. The location of Sukoharjo Regency was chosen because this location is a buffer area other than Klaten Regency. The data used in this research is time series data from 2014 to 2018 which is sourced from the Central Statistics Agency. The analytical method used is multiple linear regression analysis. Based on the results of the study, it is known that simultaneously the variables of local taxes and levies have an effect on local revenue. Partially, only local tax variables have an effect on local revenue in Sukoharjo Regency.

Published
2020-09-26