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Kurnia
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Journal : Owner : Riset dan Jurnal Akuntansi

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Efektivitas Pajak Daerah Terhadap Pendapatan Asli Daerah Kurnia; Apriliani, Ragita
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1835

Abstract

Regional Original Revenue (PAD) is a necessary source of revenue for the region. The largest revenue from PAD comes from local taxes including street lighting tax, billboard tax and PBB-P2 which is used to implement regional autonomy over decentralization. The purpose of this study is to determine the efficiency and effect of street lighting tax, billboard tax and PBB-P2 on PAD in Bandung City. The approach and data used in this study are quantitative approaches and secondary data obtained at BAPENDA in the form of Regional Budget Realization Reports (LRAPBD) with a total of 60 research samples from January to December 2017-2021. The analysis technique used is multiple linear regression analysis through SPSS 26 Version 26 software. The results revealed that the effectiveness of street lighting, billboard tax and PBB-P2 tax revenues from 2017 to 2021 showed that the level of effectiveness was included in the effective category, indicating that the tax received had reached the target. Simultaneously, all variables affect PAD. Partially, the street lighting tax and PBB-P2 have no effect on PAD, while the billboard tax has no effect on PAD.
Co-Authors Abdul Wahab Adine Setya Wardhani Agus Wibowo Agus Wiyono Ahmad supriatna Anasrullah, Aldi Apriliani, Ragita Ariansyah T Ashelawati, Brigitta Desteni Asty Pawellangi, Andi Lutvia Benius Benu, Imanuel Budiandriani, Budiandriani Candra Purnawan Cesar Rafelino, Kevin Chairil Anwar Christy, Naomi Stephanie Cryshanti Febri Cut Nelly Dami Dato, Twenfosel O. Dedek Zulvira Dian Ikha Pramayanti E. Setiawan, Verry Edi Pramono Edward Mandala EKO YULIANTO Endiyani Faisal Syahputra HARYANTO Hatipah Heri setiawan Hikmah, Khoirunnisa Durotul Humeira Husna Ika Rezvani Aprita Indah Permata Sari Indah Permatasari Irhami Ismi Nur Faizah Kaharap, Joni Tito Kasjim Salenda Khoiriyyah Kurnia Sari, Fera Kurniawan Laeliyah Kodriatul Fadillah Lilis Suryani MAGHFIRAH Maghfirah Maghfirah Marhawati, Marhawati Marlina Masyitah Meilinda Anisa Dewi Miftahul Rizqi Mizar Liyanda MUHAMMAD DINAR Muhammad Hasan Muhammad Muhammad Muhammad Muslih Muklis Mulyanti MUSTARI Mutiara Neneng Mariah NENG SURYANTI NENGSIH Ni Putu Eka Devi Meyrani, Pande Nia Kusstianti Nilfatri Ninit Megalia Pransisca Nur Septia Dewi Saputri Nur Tahtiyah Nurhasanah Nurhatijah Nurhayati, Betty Nurrahmayani Nurul Kemala Dewi Nurul Najmi Nurviana Octaverina Kecvara Pritasari Ori Marlinda Ozi Adi Saputra, Ozi Adi Pandu Putra Darmawan Pramayanti, Dian Ikha Pujiasih, Septi Putri Fansa Barawas Rachmadani, Budi Rachmat Hidayat Rahmaton Hayati Rayandra Asyhar Reni Agustiani, Reni Rifqi Khaerul Rahman Rina Puspita Sari Rizki, Vanani Nur Ronaldo Irzon Rossy Azhar Salahudin Salahudin Saputra, Dede Saudah Sayuti Selviae Sendjaja, Purnama Sri Agustina Sri Sukapti, Woro SUHARSONO Sulaiman, Erman Suraiya Nazlia Suri Purnama Febri Suriyanti Susbiyantoro, Susbiyantoro Tri Lestari, Andi Ulan Agustina Utami, Cecilia Putri Wahdan Arum Inawati Wita, Flazas Wulandari, Rai Desi Yulianto Zahra Maulidia Septimar Zulvia Maika Letis