Pengaruh Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kota Kupang Tahun 2008-2017

LETEK AMA, Romanus (2019) Pengaruh Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kota Kupang Tahun 2008-2017. Diploma thesis, Universitas Katolik Widya Mandira.

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Abstract

Thepurposeofthisstudy is1) Tofindoutlocal taxes and levies on the original revenue of kupang city in 2008-2017.2)TofindouttheRegional levies have a significant and silmutaneous significant effect on the original revenue of kupang city in 2008-2017.This study usesquantitativedata,thetypeofdata thatcanbemeasuredorcalculateddirectly,inthe formofinformationorexplanationsexpressedinnumbersorintheformofnumbers.DataSources usedinthisstudy aresecondarydata,i.e.data sourcesthatdonotdirectlyprovidedata todata collectors, forexamplethroughotherpeopleorthroughdocuments,withasignificantlevelof5%. Thesampleinthisstudy isthedata oftheOriginalCityRevenue oftheCityofKupangin2008-2017,theRegionalTaxDataoftheCityof2008-2017,thedata oftheRegionalRetribution ofthe CityofKupangin2008-2017thenprocessedusingEviews10andanalyzedusingtheregression model andinferential statisticswithfourtests,namely 1)Classicalassumptiontest2)Multiple linearregressionanalysis3)Hypothesistest4)Analysisofthecoefficientofdetermination(R2).Hastheresearchobtained:RegionalTaxvariable,partiallypositiveandnotsignificanteffectonthe LocalRevenue intheCityKupang,thevariableRegionalRetribution significantlytothevariable LocalRevenue intheCityofKupangandthevariableLocalTax,RegionalLevieshavea simultaneouseffectontheOriginalRegionalRevenuesintheCityofKupang.WiththeGoodnessof fitTest(R2)DeterminationCoefficientResultsof0.931958or93.19%DependentVariable(RegionalOriginalRevenue)canbeexplainedbytheRegionalTaxIndependentvariable(X1), RegionalRetribution (X2).Whilethe6.81%remaining, is explained by other variables that not included in this research.Withtheresult ofthisstudy itissuggestedto the kupang city government that is necessary to socialize related to payment of contributions, be it taxes, regional levies or various sources of regional income that would later be able to influence local original revenue for the government still needs to be increased and intensified again so that people are more aware of the importance of paying contributions for build mutual harmony.

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