JAE (Jurnal Akuntansi dan Ekonomi)
Vol 9 No 2 (2024): JAE (Jurnal Akuntansi dan Ekonomi)

DETERMINAN PAJAK DAERAH, RETRIBUSI DAERAH DAN PENDAPATAN PERKAPITA TERHADAP PENDAPATAN ASLI DAERAH

Afifah, Maranti (Unknown)
Hambani, Susy (Unknown)
Anwar, Saepul (Unknown)

Article Info

Publish Date
02 Aug 2024

Abstract

The aim of this research is to explore the impact of regional taxes, regional levies and per capita income on local original income. The analytical method used is panel data regression. The research sample consists of Regency and City Government Financial Reports in the West Java Province region for 2018 - 2022, using a saturated sampling technique where all members of the population are used as samples. This research found that regional taxes partially have an influence on local original income, while regional levies and per capita income do not show a significant influence on local original income. Meanwhile, regional taxes, regional levies and per capita income simultaneously influence regional original income.

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Journal Info
JAE (Jurnal Akuntansi dan Ekonomi)
Website

Abbrev

akuntansi

Publisher

Universitas Nusantara PGRI Kediri

Subject

Economics, Econometrics & Finance

Description

Journal of JAE is a peer review journal published by Department of Accounting and the media for researchers, practitioners and lecturers who will publish the results of their research. The aim of the Journal is to facilitate scientific publication of the results of researches in Indonesia and ...