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All Journal Panrita Abdi - Jurnal Pengabdian pada Masyarakat JAE (Jurnal Akuntansi dan Ekonomi) JAD: Jurnal Riset Akuntansi & Keuangan Dewantara EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Syntax Idea International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Pengabdian Masyarakat IPTEKS Budimas : Jurnal Pengabdian Masyarakat PENGARUH SISTEM KEUANGAN DAN KEBIJAKAN MONETER TERHADAP PERTUMBUHAN EKONOMI PADA ERA ORDE BARU DALAM PERSPEKTIF EKONOMI ISLAM Jurnal Pengabdian Masyarakat Manage Sustainable : Jurnal Akuntansi JUTRIANCE
Setyawati, Vincentia Devina
Universitas Katolik Darma Cendika
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Journal : EAJ (ECONOMICS AND ACCOUNTING JOURNAL)

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The Effect of Receiving Local Tax on Regional Original Income in Surabaya City Vincentia Devina Setyawati; Johana Raycia Putri
EAJ (Economic and Accounting Journal) Vol 6, No 2 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i2.y2023.p79-88

Abstract

Street Lighting Tax (PPJ), Land and Building Tax (PBB), and Land and Building Title Transfer Duty (BPHTB) are types of local taxes whose income is more significant than other taxes. This research aims to determine the influence of receiving PPJ, PBB, and BPHTB on original regional income in Surabaya City. The population used in this research is the report on the realization of PPJ, PBB, BPHTB, and original regional income in Surabaya City from 2013-2020. The data used in this research are quarterly, so the sample used is as much as 32 quarters. The data analysis technique used a model test, multiple linear regression analysis, coefficient of determination, and t-test. Based on the research results, it can be obtained that PPJ has a significant impact on original regional income, and PBB has a significant impact on original regional income. In contrast, BPHTB has no significant impact on original regional income. Regional governments must periodically disseminate BPHTB payments to increase public awareness of paying taxes.
Co-Authors Albert Filbert Alfiyan Richard Christina Gabriela Sungkono Citra Anggraini Tresyanto Deograsias Yoseph Yustinianus Ferdinand Doni Harun Johana Raycia Putri Kresentia K, Margareta Lauren Sigarlaki Margareta Kresentia K Purbiyati, Yuliana Sri Stephanie Ayu Yessica Carolina Marthianus Yuliana Sri Purbiyati Yuliana Sri Purbiyati