Upajiwa : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat
Vol 1 No 1 (2017): UPAJIWA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat

PENGARUH BIAYA PAJAK PADA PENDAPATAN ASLI DAERAH KOTA YOGYAKARTA

Krisbiantoro, RM (Unknown)



Article Info

Publish Date
21 Mar 2017

Abstract

This study was conducted to determine the effect of BPHTB and PBB P-2 towards the income generation of the Regional Income Revenue city of Yogyakarta. These results indicate that the influence BPHTB and PBB P-2 have on the income generation of the Regional Income Revenue city of Yogyakarta is not significant because of the large value of P > 0.05. These are for BPHTB against PAD is 0.977, to the PBB P-2 to PAD is 0.259, while for BPHTB and PBB P-2 simultaneously against PAD is 0.243. While the influence of Regional Regulation on BPHTB against PAD is not significant because of the P value of 0.394 and Regulation of City of Yogyakarta on the PBB P-2 does not have a significant effect on the income generation of PAD in the city of Yogyakarta as the P Value is at 0.259. From the results of test analysis coefficient of determination, (R2), is known that the test results gives a value of 0.359 to R Squere Y which means revenue of Yogyakarta is affected by BPHTB and PBB P-2 amounting to 35.9%, the remaining 64.1% is influenced by revenues from sources other Regional Income Revenues. Keywords: BPHTB, PAD, and PBB P-2, Yogyakarta

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Journal Info

Abbrev

magistermanajemen

Publisher

Subject

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

Description

Upajiwa merupakan publikasi yang diterbitkan dua kali dalam setahun pada bulan April dan Oktober oleh Program Studi Magister Manajemen, Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa Yogyakarta. Upajiwa menerbitkan artikel yang melaporkan hasil penelitian dan hasil pemikiran berupa gagasan, ...