PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH PADA KABUPATEN/KOTA PROVINSI JAWA TIMUR

Abstract

This research aimed to examine and analyze the effect of regional taxation and regional retribution on the Local-
Owned Source Revenue of regency/city of East Java Province 2013-2017. The population was some regency/city
of East Java Province. While, the data were secondary. In line with, it was the realization of budget report in the
form of local taxes dan levies as well as Local-Owned Source Revenue of regency/city of East Java Province.
Moreover, the data collection technique used time series of 2013-2017 with 190 observational data. Furthermore,
the data analysis technique used hypothesis test dan multiple linear regression with SPSS (Statistical Product
and Service Solutions). The research result concluded local tax had positive effect on the Local-Owned Source
Revenue. Likewise, regional retribution had positive effect on the Local-Owned Source Revenue. In addition,
from the test of determination, it concluded local tax and regional levies contributed to the PAD of 98.3%.
Meanwhile, the remaining of 1.7% was obtained from other factors which were not examined. In brief, regional
taxes and levies were the main contributors on the Local-Owned Source Revenue.
Keywords: regional tax, regional retribution, local-owned source revenue