Akbis: Media Riset Akuntansi dan Bisnis
JURNAL AKBIS VOLUME 7 NOMOR 1 TAHUN 2023

Pengaruh BPHTB Dan PBB Terhadap Pendapatan Asli Daerah Kabupaten Nagan Raya

Joni Saputra (Universitas Teuku Umar)



Article Info

Publish Date
28 Apr 2023

Abstract

This study aims to examine and analyze the effect of Acquisition Duty of Right on Land and Building and Land and Building Tax on Original Local Government Revenue of Nagan Raya Regency for the period 2017-2021 (Case Study on the Nagan Raya Regional Financial Management Agency). This research is a quantitative study with a total sample of 20 data. In this study, data were taken from realization reports over a period of 5 years, processed and analyzed using Multiple Linear Regression Tests. To test the hypothesis using the coefficient of determination that has been adjusted with the t and F tests. The results of this research data indicate that the Fee for Acquisition Duty of Right on Land and Building has a positive and significant effect on Original Local Government Revenue. Land and Building has a positive and significant effect on Original Local Government Revenue of Nagan Raya Regency.

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Journal Info

Abbrev

jakbis

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal AKBIS: Media Riset Akuntansi dan Bisnis memuat isu-isu yang berhubungan dengan masalah-masalah strategis yang terkait dengan: 1. Akuntansi Manajemen 2. Akuntansi Sektor Publik 3. Akuntansi Keuangan 4. Perpajakan 5. ...