Indonesian Accounting Research Journal
Vol 2 No 3 (2022): Indonesian Accounting Research Journal (June 2022)

Analisis Faktor-Faktor yang Mempengaruhi Menurunnya Penerimaan Retribusi Pasar

Salsabila Nur Qatrunnada (Politeknik Negeri Bandung)
Sugih Sutrisno Putra (Unknown)



Article Info

Publish Date
30 Jun 2022

Abstract

Market levies are one of the sources of revenue for Perumda Pasar Juara in Bandung, but there has been a decrease in market retribution receipts in 2020 due to the Covid-19 pandemic. This study aims to determine the effect of PPKM policy, human resource competence, supervision, awareness of mandatory user fees and infrastructure to reduce market retribution revenue in Bandung City. This research is a type of quantitative research with a descriptive approach. The data obtained came from distributing questionnaires to 92 respondents from 46 traders and market officers from 28 traditional markets managed by Perumda Pasar Champion Bandung City. The data analysis method used multiple linear regression analysis using SPSS version 26. The results showed that simultaneously the PPKM policy variables, human resource competence, supervision, awareness of retribution obligations and infrastructure had a positive and significant effect on decreasing market retribution revenue.

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Journal Info

Abbrev

iarj

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Indonesian Accounting Research Journal (IARJ) is published by Jurusan Akuntansi Politeknik Negeri Bandung. It is published quarterly a year in October, February, and June. Indonesian Accounting Research Journal (e-ISSN 2747-1241) focusing on various themes, topics, and accounting aspects, including ...