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All Journal E-Jurnal Manajemen Universitas Udayana
I Putu Agus Sudarmana
Universitas Udayana
Decision Sciences, Operations Research & Management

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PENGARUH RETRIBUSI DAERAH DAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI DINAS PENDAPATAN DAERAH I Putu Agus Sudarmana; Gede Mertha Sudiartha
E-Jurnal Manajemen Vol 9 No 4 (2020)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.947 KB) | DOI: 10.24843/EJMUNUD.2020.v09.i04.p06

Abstract

The purpose of this study was to analyze the effect of regional levies and regional taxes simultaneously and partially on the value of local revenue in Badung Regency in the period 2008-2018. The sample of this research is Regional Retribution data, Local Tax and Local Revenue data in Badung Regency for the period 2008-2018. The sampling technique used is the saturated sample method, namely the method of determining the sample with the entire population used as research samples. The data analysis technique used in this study is multiple linear regression analysis. The results showed that regional levies, and regional taxes simultaneously or partially had a significant effect on the Original Local Revenues in Badung Regency. These results give the sense that, increasing revenue from taxes and levies will lead to an increase in local revenue that will be received by the government of Badung Regency. Keywords: regional levies, local taxes, PAD
Co-Authors Gede Mertha Sudiartha