PENGARUH PAJAK DAN RETRIBUSI TERHADAP BELANJA DAERAH KOTA PALEMBANG

NURRAHMANIA, JOHANA and Sariman, Tatang A. Madjid and Effendi, Abbas (2012) PENGARUH PAJAK DAN RETRIBUSI TERHADAP BELANJA DAERAH KOTA PALEMBANG. Undergraduate thesis, Universitas Sriwijaya.

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Abstract

The objective of this research was to determine whether or not the taxes and levies have a significant effect on regional expenditure of Palembang city. This research was conducted during the period of 2001-2010, using secondary data obtained fforn the Central Bureau of Statistics (BPS) of South Sumatra Province and Revenue Agency (Revenue) of Palembang. The data were analyzed by using the Multiple Regression analysis techniques. The results show that partially tax had no significant effect of regional expenditure. Meanwhile, levy had a significant impact on regional expenditure. Taxes and Levies simultaneously had significant effect on regional expenditure with a coefficient of determination (R2) was 93.1 percent, which means that the expenditure can be explained by the Regional Tax and levies while the rest was 6.9 percent explained by other variables that are not includea in the regression model.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Local Taxes, Levies, Expenditures
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 60201-Development Economics (S1)
Depositing User:	Mr. Muhammad Irwan
Date Deposited:	21 Jul 2021 03:02
Last Modified:	21 Jul 2021 03:02
URI:	http://repository.unsri.ac.id/id/eprint/50020

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