E-Jurnal Ekonomi dan Bisnis Universitas Udayana
VOLUME.07.NO.06.TAHUN 2018

Analisis Pengaruh Pajak Daerah, Retribusi Daerah Terhadap Tenaga Kerja Dan Pertumbuhan Ekonomi Di Kota Palangka Raya Provinsi Kalimantan Tengah

Ju Kumala Dewi (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)
Made Kembar Sri Budhi (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)



Article Info

Publish Date
25 Jun 2018

Abstract

This study aims to analyze the direct influence of local taxes and levies on the absorption of labor, to analyze the direct influence of local taxes, levies, employment to economic growth and to analyze the indirect effect of local taxes, regional levies on economic growth through employment. The research sample used in this research is Kota Palangka Raya. Secondary data used in this study were obtained from the Revenue Service, employment data obtained from the Office of Manpower and Transmigration as well as data on economic growth based on 2000 constant prices obtained from the Central Bureau of Statistics in Kota Palangka Raya from 1996-2016.Testing data in this study using path analysis techniques with the help of SPSS 21 applications. The results of testing direct influence in this study indicate 1) Local taxes and user charges affect the workforce ; 2) Local taxes have an effect on economic growth while regional levy has no effect on labor; and 3) The result of indirect effect test indicates that the workforce is not able to mediate local tax variables and regional levies on economic growth.

Copyrights © 2018






Journal Info

Abbrev

EEB

Publisher

Subject

Economics, Econometrics & Finance Education

Description

E-Jurnal Ekonomi dan Bisnis Universitas Udayana (EEB) is an electronic scientific journal that publishes the results of economic and business studies. EEB is published periodically every month with an online format. EEB Editor receives written results of studies in the fields of economics, ...