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Pengaruh Pajak dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kota Medan Batubara, Ade Andriani; Rahayu, Fitri; Manik, Lastiara; Anggraini, Rika
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 3 (2023): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Sept 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i3.667

Abstract

Regional taxes and levies are mandatory contributions paid by the community to the government. Therefore, this study aims to see how regional taxes and levies affect the Regional Original Income (PAD) of Medan City. This type of research is quantitative research using the classical assumption test analysis method and multiple linear regression. The type of data used is secondary data obtained from the official DJPK website. The data used are regional taxes (X1), regional levies (X2), and Regional Original Income (Y) with the observation year 2018-2022. The results of the study show that regional taxes have a positive and significant effect on the Regional Original Income of Medan City with a Prob. value of 0.0149 <0.05. While regional levies have a positive but not significant effect on the Regional Original Income of Medan City
Analysis of the Effect of Foreign Debt on Indonesia's Economic Growth (2017-2021) Batubara, Ade Andriani; Aisyah Ameilia; Cut Aliyyah; Fadila Nisa; Andri Hasmawi
Outline Journal of Economic Studies Vol. 2 No. 1: October - March 2023
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ojes.v2i1.30

Abstract

This study aims to analyze the effect of foreign debt on Indonesia's economic growth in 2017-2021. The data used are time series data and secondary data was obtained through the official websites of BPS and BI. GDP data at constant prices reflecting Indonesia's economic growth obtained through BPS is used as the dependent variable. Meanwhile, foreign debt data obtained through BI is used as an independent variable. The research method used is a simple linear regression method with Ordinary Least Square (OLS) and the classical assumption test to ensure that the research model obtained is not biased. The results of the study showed that foreign debt has a positive and significant influence on Indonesia's economic growth with a Prob. value of 0.0290 < 0.05. The R-squared value of 0.838482 indicated that 83.8482% of Indonesia's economic growth can be explained through variations in the value of foreign debt. While the remaining 17.1518% are other variables not included in this study.