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All Journal Upajiwa : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat
RM Krisbiantoro, RM
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH BIAYA PAJAK PADA PENDAPATAN ASLI DAERAH KOTA YOGYAKARTA Krisbiantoro, RM
UPAJIWA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 1 No 1 (2017): UPAJIWA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat
Publisher : Prodi Magister Manajemen FE-UST

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Abstract

This study was conducted to determine the effect of BPHTB and PBB P-2 towards the income generation of the Regional Income Revenue city of Yogyakarta. These results indicate that the influence BPHTB and PBB P-2 have on the income generation of the Regional Income Revenue city of Yogyakarta is not significant because of the large value of P > 0.05. These are for BPHTB against PAD is 0.977, to the PBB P-2 to PAD is 0.259, while for BPHTB and PBB P-2 simultaneously against PAD is 0.243. While the influence of Regional Regulation on BPHTB against PAD is not significant because of the P value of 0.394 and Regulation of City of Yogyakarta on the PBB P-2 does not have a significant effect on the income generation of PAD in the city of Yogyakarta as the P Value is at 0.259. From the results of test analysis coefficient of determination, (R2), is known that the test results gives a value of 0.359 to R Squere Y which means revenue of Yogyakarta is affected by BPHTB and PBB P-2 amounting to 35.9%, the remaining 64.1% is influenced by revenues from sources other Regional Income Revenues. Keywords: BPHTB, PAD, and PBB P-2, Yogyakarta
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