Jurnal Sistem Informasi, Akuntansi dan Manajemen
Vol. 3 No. 3 (2023): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Sept 2023)

Pengaruh Pajak dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kota Medan

Batubara, Ade Andriani (Unknown)
Rahayu, Fitri (Unknown)
Manik, Lastiara (Unknown)
Anggraini, Rika (Unknown)

Article Info

Publish Date
30 Sep 2023

Abstract

Regional taxes and levies are mandatory contributions paid by the community to the government. Therefore, this study aims to see how regional taxes and levies affect the Regional Original Income (PAD) of Medan City. This type of research is quantitative research using the classical assumption test analysis method and multiple linear regression. The type of data used is secondary data obtained from the official DJPK website. The data used are regional taxes (X1), regional levies (X2), and Regional Original Income (Y) with the observation year 2018-2022. The results of the study show that regional taxes have a positive and significant effect on the Regional Original Income of Medan City with a Prob. value of 0.0149 <0.05. While regional levies have a positive but not significant effect on the Regional Original Income of Medan City

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Journal Info
Jurnal Sistem Informasi, Akuntansi dan Manajemen
Website

Abbrev

sintamai

Publisher

Asosiasi Dosen Akuntansi Indonesia

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

The research studies contained in Jurnal Sistem Informasi, Akuntansi dan Manajemen (SINTAMA) are the areas of Financial Accounting and Capital Market (AKPM), Management Accounting and Behavior, Information Systems, Auditing, and Professional Ethics, Taxation (PPJK), Syariah Accounting (AKSR), ...