Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)
Vol 6, No 2 (2017): Volume 6 Nomor 2

Pengaruh Penerimaan Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Pada Pemerintah Daerah Kabupaten/Kota Di Provinsi Lampung Periode 2010-2013

Apip Alansori (Unknown)
Muhammad Luthfi (Unknown)
Hardini Ariningrum (Unknown)



Article Info

Publish Date
12 Nov 2019

Abstract

Regional economy development is a starting point of development, and the region isexpected to recognize its potentials and needs.This research used statistical analysis withSPSS 16 software. Samples were 10 districts from 14 districts/municipals in Lampungprovince. Data this research was taken from 2010-2013. Data were taken from report ofbudget realization of districts/municipals in Lampung province provided by Statistic Office ofLampung province. Collected data were analyzed with classic assumption test and thenhypothesizes were tested with double linier regression, t-test, f-test, and coefficient ofdetermination. The result of t-test showed that the regional tax had significance value of0.653 > 0.05 and tcount 0.463 < ttable 2.0017. Regional retribution has significance value of0.000 < 0.05 and tcount 11.155 <ttable 2.0017. f-test result showed significance value of 0.812 >0.05 and f-count 0.000 < f-table 3.15. The conclusion was that regional tax partially did notinfluence, and regional retribution influenced negatively, the regional original income.Simultaneously, regional tax and regional retribution influenced regional original income.

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Journal Info

Abbrev

risetekonomi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal ini memuat hasil riset dosen-dosen dari program studi akuntansi ; meliputi akuntansi keuangan , akuntansi manajemen, akuntansi sektor publik dan manajemen keuangan, manajemen pemasaran, manajemen sumber daya manusia dilingkungan FE unimal maupun dari luar FE Unmal FAKULTAS EKONOMI UNIVERSITAS ...