Jurnal Akuntansi dan Sistem Teknologi Informasi
Vol 11, No 1 (2015): Akuntansi dan Sistem Teknologi Informasi

PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH

Mariyanto, Joko (Unknown)



Article Info

Publish Date
26 Aug 2015

Abstract

The purpose of this study was to analyze the significance of the influence of local taxes and levies partially or simultaneously on revenue at district / town in Central Java Province 2009 - 2013. The results were obtained conclusion: Local tax positive and significant impact on revenue, it indicates that the local tax is the most dominant component on revenue, so the local tax revenue must be continuously improved by optimization of tax collection through the intensification and extension of tax area. Levies positive and significant impact on revenue, this shows that retribution is an important component in the increase in revenue. Local taxes and levies positive and significant impact on revenue, this shows that the local government through local taxes and levies should be increased by means of closely monitoring any tax or levy to be more efficient so as the government and regional development can goes well. Keywords: local taxes, levies, local revenue

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting, Corporate Governance, Tax Auditing Accounting, Accounting Information Systems, Accounting Theory and Practice, Auditing Behavioral Accounting, Corporate Finance Cost Accounting, Financial Institutions and Markets, Financial Services, Fiscal Policy, Government and Non-Profit Accounting, ...