Jurnal Perpajakan
Vol 1 No 1 (2019): JURNAL PERPAJAKAN

PENGARUH EFEKTIVITAS PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PENDAPATAN ASLI DAERAH DENGAN JUMLAH PENDUDUK SEBAGAI VARIABEL MODERATING

, Miftha Rizkina (Unknown)



Article Info

Publish Date
29 Aug 2019

Abstract

The purpose of this study is to test hypotheses and provide an explanation of the phenomenon of relationship between variables so that it can be seen the effect of the Effectiveness of BPHTB Collection on PAD or Original Revenue from the Regions and the influence of the Total Population on the existing relationship between the Effectiveness of BPHTB Collection with PAD. The method used is causal research (causal research). And observed 162 units of analysis. Retrieval of data by pooling data that is time series data combined with cross section of 27 districts for 6 semesters or 3 years of observation (2015-2017) provided that the BPHTB and PAD reports are issued and the number taken population based onthe number of family heads. Data processing is done by Multiple Regression Analysis and Multiple Regression Analysis. The conclusion obtained is that the effectiveness of BPHTB collection can affect PAD positively and significantly. And Population as a moderating variable is able to influence the relationshipbetween the effectiveness of BPHTB Collection on PAD. So that the population is a moderating variable for this study.

Copyrights © 2019






Journal Info

Abbrev

jurnalperpajakan

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Perpajakan adalah media publikasi Kajian Konseptual dan praktis berupa Telaah Teoretis maupun hasil-hasil penelitian empiris yang membahas bidang Perpajakan. Redaksi mengundang para akademisi, peneliti dan praktisi dibidang Manajemen untuk mengirimkan naskah yang akan dipertimbangkan ...