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All Journal Jurnal Indonesia Sosial Teknologi
Mahasinul Akbar, Dimas Bagus
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Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Faktor–Faktor Yang Mempengaruhi Penerimaan Pajak Daerah di Provinsi Kalimantan Timur Mahasinul Akbar, Dimas Bagus; Arrafi Juliannisa, Indri
Jurnal Indonesia Sosial Teknologi Vol. 3 No. 12 (2022): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1817.548 KB) | DOI: 10.59141/jist.v3i12.556

Abstract

This study aims to determine the effect of Gross Regional Domestic Product (GDP), Total Population, Investment and Capital Expenditure on Regional Tax Revenue in Regencies/Cities in East Kalimantan Province. East Kalimantan Province is one of the provinces that has the highest level of regional tax revenue on the island of Kalimantan, recorded in 2016 - 2020 East Kalimantan has the highest tax revenue on the island of Borneo. This study uses panel data by combining time series and cross section data. The method in this study uses panel data regression analysis which can be used to measure the effect of the independent variable on the dependent variable. The results of this study indicate that population and investment have a significant positive effect, while GRDP and capital expenditures have no effect on local taxes. The results of the study simultaneously show that GRDP, population, investment and capital expenditures have an effect on local taxes.
Co-Authors Juliannisa, Indri Arrafi