ANALISIS KONTRIBUSI PAJAK DAERAH TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH (Studi Kasus Pada Badan Pendapatan, Pengelolaan Keuangan dan Aset Daerah Wilayah Eks-Karesidenan Surakarta)
Keywords:
Contributions, Hotel Tax, Restaurant Tax, Parking Tax, Local Native Earners.Abstract
This research aims to find out the contribution of Local Tax and its effect
on Local Indigenous Income. The dependent variable used in this study was
Regional Native Income. While the independent variables are Hotel Tax,
Restaurant Tax, Billboard Tax and Parking Tax. The population in this study is
the Budget Realization Report of Budget Realization Report (LRA) of Sragen
Regency, Karanganyar Regency, Sukoharjo Regency, Wonogiri Regency, Klaten
Regency, Boyolali Regency and Surakarta City in 2014 – 2018. Sampling
techniques (saturated samples). The analysis used in this study is to use multiple
linear contribution and regression analyses.
Based on the calculation of contribution analysis during 2014-2018 it can
be said that, Hotel Tax in Former Surakarta Regency is very less contributing to
the Local Original Income. Based on the calculation can be said that, the
Restaurant Tax in The Former Surakarta Regency is very less contributing to the
Local Original Income. Based on the calculation can be said that, Rekalme Tax in
Former Surakarta Regency is very less contributing to The Local Original
Income. Based on the calculation can be said that, Parking Tax in Former
Surakarta Regency is very less contributing to The Local Original Income. Based
on the partial spss test results of the Hotel Tax, the Restaurant Tax and Billboard
Tax have no effect while the Parking Tax affects the Local Original Income.
Meanwhile, the hotel tax, restaurant tax, billboard tax and parking tax together
affect the original income of the area in the former Surakarta Regency.
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