Analisis Pengaruh Pajak Daerah dan Retribusi Daerah Terhadap Peningkatan Pendapatan Asli Daerah Sumatera Utara Tahun 2016-2021

Simbolon, Jhoni Laris
Daulay, Khairul Syabirin
Nainggolan, Sarah Claudya

Ekonomi Bisnis Manajemen dan Akuntansi (EBMA)
Vol 3, No 2: 2022

This study aims to determine the effect of local taxes and levies terhadapa local revenue in North Sumatra.Population in this study is the overall data on local taxes, levies, and local revenue in North Sumatra. The research sample is data on local taxes, levies, and local revenue in North Sumatra from 2016 to 2021 for seven years. The data collection technique is documentation.Data analysis was performed by multiple linear regression analysis, the data obtained were classified, tabulated and processed using Eviews version 12.The results showed that local tax variables significantly affect the local revenue in North Sumatra, while the variable retribution does not have a significant effect on local revenue in North Sumatra.