ANALISI FAKTOR-FAKTOR YANG PENGARUHI PAJAK DAERAH KABUPATEN EKS-KARESIDENAN SURAKARTA
DOI:
https://doi.org/10.33061/jasti.v16i2.4422Keywords:
PDRB, Number of Population, Inflation, Number of Industries, Receiving Local TaxesAbstract
This study aims to examine the influence and analysis of PDRB, population, inflation and number of industries on the tax revenue of the ex-residency district of Surakarta. This study uses a survey method as an instrument. The population of this study is LKPD and BPS data of the Surakarta Ex-Residency District. Based on the purposive sampling method, the number of samples obtained was 35 data. This type of research used in this research is quantitative research with the aim to uncover the truth contained in this research problem with multiple regression testing and class assumption testing and data analysis to determine the quality used with the help of SPSS 25 software. The results of this study indicate that partially PDRB variable, Total Population, Inflation and Number of industries affect the Local Tax Revenue. This research is expected to be able to provide useful input for regional governments to synergize with each other to further increase Regional Tax Revenues.References
Arianto, P. S. (2014), “Faktor - Faktor yang Mempengaruhi Penerimaan Pajak Daerah di Kota Surabayaâ€. Jurnal Ilmu & Riset Akuntansi. Vol. 3, p. 1-16.
Badan Pusat Statistik Kabupaten Sragen, Sragen Dalam Angka Tahun 2014 sampai dengan 2018.
Boediono. 2014. Pajak Indonesia. Diadit Media. Yogyakarta.
Devas, Nick. 2014. Keuangan Pemerintah Daerah di Indonesia. UI Press. Jakarta.
Ghozali, I. 2015. Aplikasi dan Analisis Multivariate dengan SPSS. Universitas Diponegoro. Semarang.
Halim, Abdul dkk. 2014. Akuntansi Sektor Publik Akuntansi Keuangan Daerah. Edisi ke-4. Salemba Empat. Jakarta.
Kaho, Josef R. 2014. Prospek Otonomi Daerah di Negara Kesatuan Republik Indonesia. Raja Grafindo Persada. Jakarta.
Mardiasmo. 2014. Akuntansi Sektor Publik. Edisi Kedua. Andi. Yogyakarta.
_________. 1999. Perpajakan. Edisi ke-7. Andi. Yogyakarta.
_________. 2014. Perpajakan. Andi. Yogyakarta.
Mudrajad, Kuncoro. 2014. Otonomi dan Pembangunan Daerah. Erlangga. Jakarta.
Nastiti, C. R. 2015. “Analisis Faktor - Faktor yang Mempengaruhi Pajak Daerahâ€. Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya. Vol. 4, p. 1-19.
Nanga, Muana. 2015. Teori Makro Ekonomi. Edisi Pertama. Rajawali Press. Jakarta.
Nopirin. 2014. Ekonomi Moneter. BPFE. Yogyakarta.
Pajak Daerah (studi kasus di Kota Kediri). Skripsi. Program Sarjana Universitas Brawijaya. Malang.
Nopirin. 2014. Ekonomi Moneter. Buku I. Edisi ke empat. Cetakan Ke tujuh. BPFE UGM. Yogyakarta.
Sukirno, Sadono. 2014. Pengantar Teori Ekonomi Makro. Raja Grafindo. Jakarta.
Sarwoko. 2015. Dasar-Dasar Ekonometrika. Andi Offset. Yogyakarta.
Thomas, Sumarsan. 2015. Perpajakan Indonesia. Esia Media. Jakarta
Todaro. 2014. Pembangunan Ekonomi di Dunia Ketiga. Jilid I. Edisi Keenam. Erlangga. Jakarta.
Undang-Undang Nomor 28 Tahun 2007 Tentang Ketentuan Umum Dan Tata Cara Perpajakan (KUP).
Undang-Undang No. 32 tahun 2004 pasal 157 Undang-Undang No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah
Undang-Undang Nomor : 28 tahun 2009, pasal 1 ayat-10.
Downloads
Published
Issue
Section
License
Copyright (c) 2020 Shodhik Ade Gunawan, Fadjar Harimurti, Sunarti Sunarti
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who publish this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors can separately make additional contractual arrangements for non-exclusive distribution published by the journal (e.g., publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are allowed and encouraged to send their work via online (e.g., in the institutional repositories or their website) after published by the journal.