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All Journal Management of Aquatic Resources Journal (Maquares) Jurnal Kelautan : Indonesian Journal of Marine Science and Technology Journal of Aquatropica Asia Forum Geografi JURNAL ENGGANO Jurnal Sumberdaya Akuatik Indopasifik Jurnal Laut Khatulistiwa SAINTEK: Jurnal ilmiah Sains dan Teknologi Industri INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS ACROPORA: Jurnal Ilmu Kelautan dan Perikanan Papua ALAYYA: Jurnal Pendidikan Islam Anak Usia Dini Kultura: Jurnal Ilmu Sosial dan Humaniora Muhafadzah: Jurnal Ilmiah Bimbingan dan Konseling Islam Jurnal Perikanan Access: Journal of Accounting, Finance and Sharia Accounting
DEWI PURNAMA
Marine Science Study Program, University Of Bengkulu
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Physics Social Sciences Other

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Journal : Access: Journal of Accounting, Finance and Sharia Accounting

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Pengaruh Penerimaan Pajak Reklame dan Retribusi Daerah Terhadap Pendapatan Asli Daerah di Kota Makassar Purnama, Dewi; Sapiri, Muhtar; Thanwain, Thanwain
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 2 No. 1 (2024): ACCESS: Journal of Accounting, Finace and Sharia Accounting, April 2024
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v2i1.2884

Abstract

Penelitian ini bertujuan untuk menganalisis dampak Publikasi Pendapatan Biaya dan Pembalasan Daerah terhadap Pendapatan Asli Daerah (PAD) di Kota Makassar. Data yang digunakan bersumber dari Badan Pendapatan Daerah (BAPENDA) Kota Makassar. Metode analisis yang digunakan adalah regresi linier berganda dengan menggunakan software SPSS versi 25. Hasil penelitian menunjukkan bahwa Pendapatan Biaya Bea Cukai memiliki pengaruh yang signifikan terhadap Pendapatan Asli Daerah, sementara Pembalasan Daerah secara umum tidak memiliki pengaruh yang signifikan. Namun, secara simultan, Publikasi Pendapatan Biaya dan Pembalasan Daerah memiliki dampak signifikan terhadap Pendapatan Asli Daerah di Kota Makassar. Temuan ini menunjukkan bahwa optimalisasi Pendapatan Biaya Bea Cukai dapat menjadi salah satu strategi penting untuk meningkatkan PAD. This study aims to analyze the impact of Revenue Publication and Regional Retribution on Local Own-Source Revenue (PAD) in Makassar City. The data utilized were obtained from the Regional Revenue Agency (BAPENDA) of Makassar City. The analysis method employed was multiple linear regression using SPSS version 25. The results indicate that Revenue from Customs Duties significantly influences Local Own-Source Revenue, while Regional Retribution does not fundamentally affect it. However, simultaneously, Revenue Publication and Regional Retribution have a significant impact on Local Own-Source Revenue in Makassar City. These findings highlight that optimizing Revenue from Customs Duties could serve as a key strategy to enhance PAD.
Co-Authors Adi, Rizky Anggoro Afti Ayu Putri Sinurat Alfian, Achmad Alfian, Achmad Ali Muqsit Ali Muqsit Ali Muqsit Alvianto Simanjorang Amelia Suryanita Apriliansyah Apriliansyah Aradea Bujana Kusuma Aradea Bujana Kusuma Ari Anggoro Astini, Lita Astuti, Anggini Fuji Bambang Sulistyo Bambang Sulistyo Bendi Extra Bertoka F. S. P Negara Bertoka Fajar SP Negara Bertoka Fajar SP Negara Bertoka Fajar SP Negara, Bertoka Fajar SP Bertoka Fajar Surya Prawira Negara Bertoka FSP Negara Bertoka FSP Negara Bona Loberto Pakpahan Dede Hartono Dede Hartono, Dede Dwi Ari Yasinto Rahmantyo Eko Nofriadiansyah Fahri Rizky Firman Manalu Fitrisyah, Yandi habiburrahman, Lalu Harun Al Rasyid Helen Marlina M Hence Mahyarany Pasaribu Hidayah, Novita Nurul Idi Warsah Indah Purnamasari Istikomah Jesica Marta Yosefa Jojor Marito Sinaga Kiki Median Leni Maryani Listyaningrum, Noviyanti M. Taufik Maestro Munru Maya Anggraini Maya Anggraini Maya Anggraini Fajar Utami Maya Angraini Fajar Utami Mukti Dono Wilopo Mulstory Wander Simarmata Nico Deodatus Adhi Nining Nursalim Noviyanti Listyaningrum Nurlaila Ervina Herliany Nurlaila Ervina Herliany Nurlaila Ervina Herliany Okawati Silitonga Pahabol, Aleks Person Pesona Renta Person Pesona Renta Person Pesona Renta Pinsi Hariman Pinsi Hiriman Rahmadina, Elsa Raja Aditya Sahala Siagian Rizki Slamet Sapiri, Muhtar Seprianto, Seprianto Slamet, Rizki Syarifudin Nur Thanwain, Thanwain Trisela Yunisti Ully Wulandari, Ully Vania, Fedora Walqodra, Aldi Rizki Yar Johan Yar Johan Yar Johan Yar Johan Yar Johan Yar Johan Yusarwan Yamadipo