PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP BELANJA DAERAH KOTA SURABAYA

Abstract

This research aimed to examine the effect of local tax and local retribution on Surabaya expenditure during 2012 -2019. While, the research was quantitative. Moreover, the data collection technique used purposive sampling, in which the sample was based on criteria given. The data were in form of Surabaya Budget Realization Report. Furthermore, there were 32 samples of quarterly data during 2012 -2019. Additionally, the data analysis technique used multiple linear regression with F-test, T-test and determination coefficient with SPSS 21. The research result, based on partial test, concluded local tax had positive effect on local expenditure as it had significance of 0.000. It meant, the first hypothesis had been proved since the tax took the highest contribution on addition of Local-owned Source Revenue. On the other hand, local retribution had negative effect on local expenditure as it had significance of 0.239. This meant, the sec ond hypothesis was not proved since the retribution did not affect Surabaya local expenditure. In other word, Surabaya local government was not maximize and optimalize its retribution. As the result, it gave little contribution on Surabaya public service payment and development.
Keywords: local tax, local retribution, local expenditure