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All Journal Jurnal Akuntansi, Auditing dan Investasi (JAADI)
Dwi Widyastuti, Reni
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Analisis Faktor-Faktor yang Mempengaruhi Penerimaan Pajak Daerah Di Kota Pontianak Dwi Widyastuti, Reni
E-Jurnal Akuntansi, Auditing & Investasi Vol 1 No 1 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This study analyzes the factors that influence Regional tax revenue in Pontianak City in 2009-2010 using the variables of population, Gross Regional Domestic Product (GRDP), inflation and number of industries. The purpose of this study was to determine how the effect of population, GRDP, inflation and number of industries on local tax revenues in Pontianak City in 2009-2010. The data used in this study are primary data for 2009-2010 sourced from the Central Statistics Agency (BPS) of Pontianak City and the Regional Finance Agency of Pontianak City. In this study using quantitative methods. The testing process used consisted of statistical testing including T test, F test and classical assumption testing including normality test, heteroscedasticity test, multicollinearity test. The results of data analysis with multiple regression showed that the population, GRDP and the number of industries had a positive and significant effect on local tax revenues, while inflation had no significant effect on Pontianak local tax revenues. Keywords: Regional Tax Revenue, Total Population, GRDP, Inflation and Number of Industries
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR (PKB) PADA UNIT PELAYANAN PENDAPATAN DAERAH (UPPD) PONTIANAK WILAYAH II Dwi Widyastuti, Reni; Anggraini , Mira
E-Jurnal Akuntansi, Auditing & Investasi Vol 1 No 2 (2021): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

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Abstract

This study aims to determine the effect of local taxpayer awareness, tax socialization, tax sanctions and income levels on taxpayer compliance in paying motor vehicle taxes at UPPD Pontianak Region II. The data collection in this research is by using interview, observation, and questionnaire (questionnaire) methods. There are several research methods used in this study, including data quality tests consisting of validity and reliability tests, classical assumption tests consisting of normality tests, multicollinearity tests, and heteroscedasticity tests, and hypothesis testing consisting of multiple linear regression analysis. , t test (partial test), f test (simultaneous test), and coefficient of determination (Adjusted-R2). The results of this study indicate that the level of income affects taxpayer compliance in paying motor vehicle taxes at UPPD Pontianak Region II. Meanwhile, awareness of local taxpayers, socialization of taxation, and tax sanctions have no effect on taxpayer compliance in paying Motor Vehicle Tax at UPPD Pontianak Region II.
Co-Authors Anggraini , Mira