Jurnal Ilmiah Wahana Pendidikan
Vol 9 No 7 (2023): Jurnal Ilmiah Wahana Pendidikan

Analisis Tingkat Efektivitas Pemungutan Pajak Bumi dan Bangunan, Pajak Daerah dan Retribusi Daerah dalam Meningkatkan Pendapatan Daerah

Destri Debora Lumbantoruan (Unknown)
Sunarto Wage (Unknown)



Article Info

Publish Date
06 Apr 2023

Abstract

This study aims to analyze the level of effectiveness of collecting land and building taxes, local taxes and regional levies in increasing regional income. The research method used for this research is quantitative with a time series analysis model. Which uses data in the form of secondary reports on the budget analysis of the Batam Regional Revenue Agency (BAPENDA) for the 2017-2021 period. This study shows the results that land and building taxes are partially has a significant and positive effect on local revenue (t count 22.992 > 1.6725 t table), hotel taxes has a significant effect on local revenue (t count 16.904 > 1.6725 t table). Meanwhile, parking fees have a negative value of -7.296 <0.16725, while parking fees do not have a positive effect on local revenue. Simultaneously building and land taxes, hotel taxes and user charges have an effect on local revenue with an F count of 234.500 > 2.77 F table.

Copyrights © 2023






Journal Info

Abbrev

JIWP

Publisher

Subject

Religion Education Social Sciences Other

Description

Jurnal Ilmiah Wahana Pendidikan (JIWP) Diterbitkan sebagai upaya untuk mempublikasikan hasil-hasil penelitian dan temuan di bidang pendidikan . Jurnal ini terbit 4 bulanan, yaitu bulan April, Agustus dan Desember. *Ruang Lingkup* Memuat hal kajian, analisis, dan penelitian tentang perancangan, ...