Pengaruh Efektivitas Penerimaan Pajak Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kota

Abstract

This study aims to determine the effect of the effectiveness of  local tax revenues and levies on local revenue in the city of Medan in 2016-2018. The independent variables  used  in  this  study  are  the  effectiveness  of  local  tax  revenues  and  the effectiveness  of  local  retribution  receipts,  while  the  dependent  variable  is  local revenue.  The  type  of  research  used  is  associative.  The  population  used  in  this study  is  the  regional  government budget  realization  report  of  Medan  City.  The number  of  samples  was  36  months  during  the  2016-2018  period,  with  the sampling  technique  using  the  time  series  method.  The  type  of  data  used  in  this research is quantitative data. The data source used in this research is secondary data. The results show that partially the effectiveness of regional tax revenues (X1) has  a  positive  effect  on  regional  original  income,  the  effectiveness  of  local retribution  receipts  (X2)  has  a  positive  effect  on  regional  original  income.  The value of  is 0.991, which means that 99.1% of local revenue is influenced by the effectiveness of local tax revenue and the effectiveness of receiving local user fees, while 0.09% is explained by other variables which are not tested in this study.