PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN LUWU UTARA

Anggraeni, Rahmi PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN LUWU UTARA. PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN LUWU UTARA. (Submitted)

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Abstract

This study aims to determine and analyze the effect of local taxes and regional levies on local revenue in North Luwu Regency. The population and sample in this study are data on the realization of the Regional Revenue and Expenditure Budget (APBD) taken over a period of 10 years, starting from 2012 to 2021. These data were obtained from the Regional Revenue Agency office of North Luwu Regency. The data analysis method used is multiple linear regression test. The results showed that partially local taxes have a significant effect on the value of regional income, namely 0.000 (0.000 < 0.05) and tcount > t table (7,844> 2,920) and partially regional levies have a significant effect on the value of regional income, namely 0.000 (0.000 < 0 0.05) and the value of tcount > ttable(9,293>2,920). Based on the results of the SPPS test, the Adjusted R-square value is 0.967, which means that the variables of local taxes and regional levies are able to explain 96.7% of the variation in economic profitability variables and the remaining 3.3% is explained by other variables not examined. Keywords: Regional Taxes, Regional Levies, Regional Original Income.

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