WULANDARI, ANNISA PENGARUH PAJAK DAN RETRIBUSI DAERAH TERHADAP KEMANDIRIAN KEUANGAN DAERAH KABUPATEN LUWU UTARA TAHUN 2011-2020. PENGARUH PAJAK DAN RETRIBUSI DAERAH TERHADAP KEMANDIRIAN KEUANGAN DAERAH KABUPATEN LUWU UTARA TAHUN 2011-2020. (Submitted)
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Abstract
This study aims to determine the effect of local taxes and levies on financial independence in the area of North Luwu Regency. The sample in this study is the regional tax and retribution report for ten years from 2011-2020 with purposive sampling as the sampling method. The results of this study using the T test, namely the Tax variable (X1) has a significant and positive effect on the Regional Financial Independence variable (Y), while the Levy variable (X2) has a significant and positive influence on the Regional Financial Independence variable (Y) and the test with using the F test, it was found that the independent variables consisting of taxes (X1) and regional levies (X2) simultaneously had a positive and significant effect on Regional Financial Independence (Y). Key words : LocalTax, Regional Retribution, Financial Independence.
| Item Type: | Article | |||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | |||||||||
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi | |||||||||
| Depositing User: | Annisa Wulandari | |||||||||
| Date Deposited: | 27 Aug 2021 06:42 | |||||||||
| Last Modified: | 27 Aug 2021 06:42 | |||||||||
| URI: | http://repository.umpalopo.ac.id/id/eprint/1614 |
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