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All Journal Journal of Student Development Informatics Management (JoSDIM) Thufulah: Jurnal Ilmiah Mahasiswa
Rahmawati, Desiana
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Religion Arts Humanities Computer Science & IT Education Other

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Journal : Journal of Student Development Informatics Management (JoSDIM)

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Pengaruh Retribusi Daerah Dan Pajak Daerah Terhadap Kapasitas Fiskal di Kabupaten Bogor Ditinjau Dari Perspektif Ekonomi Islam Azhar, Zuhrotun Firdausi; Rahmawati, Desiana; Gunaepi, Aang
Journal of Student Development Informatics Management (JoSDIM) Vol 3, No 2: JoSDIM | Desember 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdim.v3i2.5061

Abstract

This study aims to determine the effect of regional levies and regional taxes on fiscal capacity in Bogor Regency viewed from the perspective of Islamic Economics for the 2007-2021 period. The research method uses the classical assumption test, multiple linear regression, and hypothesis testing. This type research uses quantitative budget taken from the Central Statistics Agency (BPS) website. From the simultaneous test result, the first result is that there is no effect of receiving regional levies on Fiscal Capacity in Bogor Regency, secondly there is an effect of local tax revenues on Fiscal Capacity in Bogor Regency, thirdly there is an effect of receiving regional levies and local taxes simultaneously on Fiscal Capacity in the Regency Bogor. From the results obtained, it is hoped that the Bogor Regency government will focus on increasing regional retribution and regional tax revenues.
Co-Authors Azhar, Zuhrotun Firdausi Gunaepi, Aang Marlisa, Lusi Tisnawati, Nina