PENGARUH PENERIMAAN PAJAK DAERAH, RETRIBUSI DAERAH, DAN LAIN-LAIN PENDAPATAN DAERAH YANG SAH TERHADAP PENDAPATAN ASLI DAERAH PROVINSI KEPULAUAN RIAU TAHUN 2013-2017

Authors

  • Noverella Mahasiswa Program Studi Manajemen FEKON UMRAH
  • Firmansyah Kusasi Dosen Fakultas Ekonomi UMRAH
  • Roni Kurniawan Dosen Fakultas Ekonomi UMRAH

Keywords:

Local Taxes, Regional Levies, Others Legitimate Revenue

Abstract

Regional autonomy provides an opportunity for the government to explore the results of region property from Regional Original Revenue. The contribution of Local Taxes, Regional Levies and Other Legitimate Regional income is very important in supporting the increase in Regional Original Revenue because if the regional original revenue increases every year, the development of the region will be well implemented and to support regional needs.
The study is aim to examine the effect of local taxes, regional levies, and other legitimate income to the 2013-2017 Riau Islands Province Original Revenue. The population in this study is Riau Islands Province of 5 districts and 2 cities so the method of this study was full sampling. The data analysis method used was Classic Assumption Test, Multiple Linear Regression and Hypothesis Test which is processed with SPSS. The conclusion of the t Test analysis shows that (1)Regional Tax has a significant value of 0,000 <0.05 (2)Regional Retribution has a significant value of 0,000 <0.05 (3)Others Legitimate Revenue has a significant value of 0,000<0, 05 and the results of the F Test analysis show that (4)Local Taxes, Regional Levies, and Other Legitimate Revenues have a significant value 0,000<0,05.
Based on these results, it can be concluded that Local Taxes, Regional Levies and Other Legitimate Revenues have a significant effect on the Regional Original Revenues Riau Islands Province.

Published

2020-05-28

Issue

Section

Manajemen