Abstract
This study is objected to find out and analyze the effect of local taxes on districts/cities regional revenue in North Sumatra; to find out and analyze the effect of regional retribution on districts/cities regional revenue in North Sumatra; and to find out and analyze the effect of regional taxes and regional retribution simultaneously on regional revenues in districts/cities in North Sumatra. The population in this study is audited financial statements in all districts/cities government in North Sumatra, which 33 districts/cities in the period 2016, 2017 and 2018. The samples were selected using the census method. Data is processed using multiple linear regression statistical test methods. The results of this study proved the local taxes affect the district/cities regional revenue in North Sumatra. Therefore, the regional retribution and regional have a simultaneous effect on on regional revenues in districts/cities regional revenue North Sumatera.
Highlights
This study is objected to find out and analyze the effect of local taxes on districts/cities regional revenue in North Sumatra; to find out and analyze the effect of regional retribution on districts/cities regional revenue in North Sumatra; and to find out and analyze the effect of regional taxes and regional retribution simultaneously on regional revenues in districts/cities in North Sumatra
The results of this study proved the local taxes affect the district/cities regional revenue in North Sumatra
Analisis Pendapatan Asli Daerah Kota Jambi Jurnal Akuntansi Volume 15, Nomor 1
Summary
Abstrak Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh pajak daerah terhadap Pendapatan Asli Daerah (PAD) Kabupaten/Kota di Sumatera Utara; untuk mengetahui dan menganalisis pengaruh retribusi daerah terhadap Pendapatan Asli Daerah (PAD) Kabupaten/Kota di Sumatera Utara; dan untuk mengetahui dan menganalisis pengaruh pajak daerah dan retribusi daerah secara simultan terhadap Pendapatan Asli Daerah (PAD) di Kabupaten/Kota di Sumatera Utara. Data diolah menggunakan metode uji statistik regresi linear berganda. Hasil penelitian ini membuktikan bahwa pajak daerah berpengaruh terhadap Pendapatan Asli Daerah (PAD) Kabupaten/Kota di Sumatera Utara. Demikian juga halnya dengan retribusi daerah yang berpengaruh terhadap Pendapatan Asli Daerah (PAD) Kabupaten/Kota di Sumatera Utara. Adapun pajak daerah dan retribusi daerah berpengaruh secara simultan terhadap Pendapatan Asli Daerah (PAD) Kabupaten/Kota di Sumatera Utara
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