PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH

Abstract

This research was aimed to examine the effect of local tax and local retribution on the local own source at disctrict or city government East Java in the periods of 2015-2017. This research was quantitative. The research data was secondary data taken from income budget and local expenditure (APBD) district or city of east java province and www.djpk.depkeu.go.id. Furthermore, the sample of this research used full sampling i.e. used all the population as the samples. The sample of this research was 29 districts and 9 cities at East Java province. Furthermore, the analysis method used multiple linear regressions analysis with SPSS Program 22 version. The result of this research showed that local tax gave positive effect on the local own source, and local retribution gave positive effect on the local own source. It showed that the adjusted R square value was 0,914 or 91,4%, meanwhile the rest was 8,6% had effected by the other variable outside of the research variable.
Keywords:local tax, local retribution, and local own source.