Pengaruh Retribusi Daerah dan Hasil Pengelolaan Kekayaan Daerah Yang Dipisahkan Terhadap PAD Kabupaten Bogor

Dedi Suharyadi, Rini Martiwi, Eulin Karlina

Abstract


The implementation of regional autonomy makes each region has its own authority to regulate and manage all local government affairs as regulated by the Law. Thus, the region is also authorized to make local policies to create and improve people's welfare. To be able to achieve this, the local revenue should also be able to support the needs of the region and even expected each year local revenue will always increase. As well as Bogor Regency is given the flexibility in exploring the potential revenue of the region as a manifestation of the principle of decentralization. Among the regional retributions and the wealth of the region are separated. The purpose of this study is to determine whether there is the influence of Regional Retributions and Regional Wealth Outcomes Separated to the Original Income either partially or simultaneously. The analytical method used is statistical analysis method using multiple linear regression with IBM SPSS Statistics 21 data assistive tool. Data used in this research are Realization of PAD of Bogor Regency 2011 to 2016. The result of this research shows that partial test shows that Levy does not have a significant effect to the original income of Bogor Regency. This is shown by t test where the significance value is greater than 0.05. As well as Local Levies, the Results of Management of Regional Wealth Is Separated also has no effect on the original income of Bogor regency. While testing simultaneously or collectively there is no effect of Local Retribution and Results Management of Regional Wealth Separated to Local Original Income. Based on the F test using the significance level of 5% or 0.05 can be seen that the value of significance 0.080 greater than 0.05 then it can be said there is no influence together between independent variables to the dependent variable. Keywords: Regional Retribution, Regional Wealth Outcomes Separated to the Original Income, Local Revenue

Full Text:

PDF

References


Asteria, Beta. 2015. Analisis Pengaruh Penerimaan Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten/Kota Di Jawa Tengah. Jurnal Riset Manajemen Vol. 2, No. 1, Januari 2015, 51 – 61.

Ghozali, Imam, (2006), Aplikasi Analisis Multivariate dengan Program SPSS, Semarang: Badan Penerbit Undip.

Halim, Abdul. 2008. Akuntansi Keuangan Daerah. Salemba Empat. Jakarta.

Mardiasmo. 2002.Akuntansi Sektor Publik. Andi. Yogyakarta.

Meilda Ellysa Putri, Meilda Ellysa dan Sri Rahayu. 2015. Pengaruh Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (Studi Kasus pada Pemerintah Daerah Kabupaten Cirebon Tahun Anggaran 2010-2014). ISSN: 2355-9357 e-Proceeding of Management : Vol.2, No.1 April 2015 | Page 281

Siahaan, M. P. 2005. Pajak Daerah dan Distribusi Daerah. Penerbit PT. Raja Grafindo Persada. Jakarta

Sugiyono. 2009. Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif dan R&D), Bandung: Alfabeta.

Undang-Undang Nomor 10 Tahun 2009 tentang Kepariwisataan. Jakarta.

Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Jakarta

Undang-Undang Nomor 32 Tahun 2004 tentang Pemerintah Daerah. Jakarta.

Undang-Undang Nomor 33 Tahun 2004 tentang Perimbangan Keuangan antara Pemerintah Pusat dan Pemerintah Daerah. Jakarta.

Waluyo. 2013. Perpajakan Indonesia. Jakarta: Salemba Empat.




DOI: https://doi.org/10.31294/moneter.v5i2.3498

Index by:

   
 
 
 dipublikasikan oleh LPPM Universitas Bina Sarana Informatika dengan dukungan Relawan Jurnal Indonesia

Jl. Kramat Raya No.98, Kwitang, Kec. Senen, Kota Jakarta Pusat, DKI Jakarta 10450
Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License