Pengaruh Retribusi Terhadap Pendapatan Asli Daerah Di Kabupaten Timor Tengah Selatan

TOLANG, Jose Mariano (2019) Pengaruh Retribusi Terhadap Pendapatan Asli Daerah Di Kabupaten Timor Tengah Selatan. Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

The purpose of this study is 1) To determine the effect of levies simultaneously on the Original Regional Revenue in TTS Regency. 2) To determine the effect of levies partially on Regional Original Revenues in TTS Regency. This study uses quantitative data, the type of data that can be measured or calculated directly, some information or explanation expressed in numbers or in the form of numbers. Data Sources used in this study are Secondary Data, that is data that does not directly provide data to data collectors, for example through other people or through documents, with a significance level of 5%. There were 90 samples in this study then processed using Eviews 10 and analyzed using a panel data regression model and inferential statistics with four tests, namely 1) Classical Assumption Test 2) Multiple Linear Regression Analysis 3) Hypothesis Test 4) Determinant Coefficient Analysis (R2) . The results of the study were obtained: Public Service Levies and Business Services have a simultaneous and significant effect on the Original Local Revenue. Whereas Certain Licensing has no simultaneous and significant effect. Public service levies have a partial and significant effect on local own-source revenue. Whereas Certain Business Services and Licensing are not. With the results of the Determination Coefficient (R2) of 0.130843 it means that 13.08 percent of the variable bound to Local Original Revenue can be explained by the independent variables Public Service Fees (X1), Business Service Fees (X2) and Certain Licensing Fees (X3). While 86.92 percent (100-13.08) the rest is explained by other things not included in the study. With this result it is suggested to the Government of the South Central Timor Regency that it is expected to be able to provide socialization related to Payment of Contributions, be it Taxes, Regional Levies or various sources of regional income which will later be able to influence Regional Original Revenue actively so that people are more aware of the importance of paying contributions to build mutual welfare .

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