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All Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Fitria I Manjo
Universitas Negeri Medan
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Pajak Daaerah dan Retribusi terhadap Pendapatan Asli Daerah Kabupaten Dairi Agnes Avenia Br Barus; Enjel Elfrida Purba; Putri Kemala Dewi Lubis; Fitria I Manjo
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.1113

Abstract

The aim of this research is to analyze the influence of regional levies and regional taxes simultaneously and partially on local original income in Dairi Regency for the period 2012-2021. The sample for this research is data on Regional Taxes, Regional Levy and data on Original Regional Income in Dairi Regency for the period of time 2012-2021. The sampling technique used is the saturated sampling method, namely determining the sample with the entire population used as the research sample. The data analysis technique used in this research is multiple linear regression. The research results show that partially regional taxes have a significant effect on Original Income Dairi Regency area, and regional levies do not have a significant influence on Dairi Regency's original regional income. Simultaneously or together, regional taxes and regional levies have an influence on Dairi Regency's Original Regional Income
Co-Authors Agnes Avenia Br Barus Enjel Elfrida Purba Putri Kemala Dewi Lubis