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All Journal Jurnal Penelitian Ekonomi Akuntansi (JENSI) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Mutiara Ilmu Akuntansi International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT)
Ella Rahmayanti
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THE INFLUENCE OF LOCAL TAXES AND LEVIES ON LOCAL REVENUE OF BIREUEN DISTRICT Intan Zuhra; Nanda Darisa; Rifa Muriza; Ella Rahmayanti
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 4 (2022): International Conference on Health Science, Green Economics, Educational Review and T
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v4i1.387

Abstract

This study aims to determine the effect of local taxes and levies on local revenue, there are two variables, namely the independent variable of local taxes and levies and the dependent variable of local revenue. The method used in this research is descriptive and verification method with quantitative approach. This study uses secondary data, data analysis using multiple linear regression analysis. Hypothesis testing in this study used T test statistics with the help of the IBM SPSS Statistics 23.00 for Windows program. The results showed that local tax (X1) had a significant effect on local revenue (Y) and local retribution (X2) had no significant effect on local revenue (Y). Determination (R2 ) local taxes and local retribution influenced local revenue 67.1%, the remaining 32.9% influenced by other factors.
Co-Authors Ghina Adhha Haura Imam Malik Intan Zuhra Irne Aryanie Mardiaton, Mardiaton Munawarah Murni Nanda Darisa Rifa Muriza