Indonesian Accounting Research Journal
Vol 2 No 2 (2022): Indonesian Accounting Research Journal (February 2022)

Pengaruh Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (PAD) Di Kota Bandung Tahun 2016-2020

Jilan Haura Hanifa (Politeknik Negeri Bandung)
Arry Irawan (Jurusan Akuntansi, Politeknik Negeri Bandung)



Article Info

Publish Date
28 Feb 2022

Abstract

This research aims to determine the effect of local taxes and local retribution on local revenue for the City of Bandung in 2016-2020 partially and simultaneously. This type of research is descriptive quantitative, using quantitative data types. Sources of data were obtained from the Badan Pengelola Pendapatan Daerah (BPPD) of Bandung City, namely data regarding the realization of local tax revenues, the realization of local retribution receipts and the realization of local revenue in Bandung City in 2016-2020. The analysis method used in this research is descriptive analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results indicate that Local tax and Local Retribution have a positive effect on Badung City's Local Revenue, either partially or simultaneously, for that it is necessary to optimize each component of the revenue to increase local income so it can fulfill the needs of the regional government.

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Journal Info

Abbrev

iarj

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Indonesian Accounting Research Journal (IARJ) is published by Jurusan Akuntansi Politeknik Negeri Bandung. It is published quarterly a year in October, February, and June. Indonesian Accounting Research Journal (e-ISSN 2747-1241) focusing on various themes, topics, and accounting aspects, including ...