ANALISA PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KOTA TANGERANG SELATAN

Authors

  • Asep Mulyana Prodi Akuntansi Fakultas Ekonomi Universitas Nurtanio Bandung

DOI:

https://doi.org/10.33197/jabe.vol4.iss2.2018.187

Keywords:

Pajak Daerah, Retribusi Daerah, Pendapatan Asli Daerah

Abstract

This research method using descriptive and verification method. The descriptive method aims to test a fairly clear picture of the object under study and draw conclusions based on research conducted. While research method verification aims to estimate (estimate) and hypothesis testing (testing hypothesis). In testing the hypothesis author using the t-test for the hypothesis of partial and simultaneous F test for the hypothesis. While statistical tools such as regression, correlation, and a determination made through SPSS for Windows 20.0, by first doing a classic assumption test including normality test, autocorrelation, multicollinearity, and heteroscedasticity.

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References

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Ghozali, Imam. 2011. Aplikasi Analisis Multivariate dengan Program IBM SPSS 19. Badan Penerbit Universitas Diponegoro : Semarang

Mikha, Danied. 2010. Analisis Kontribusi Pajak dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Sleman. Kajian Akuntansi : Volume 5, Nomor 1.

Sugiyono. 2015. Metode penelitian kuantitatif, kualitatif, dan kombinasi (Mixes Methoteds). Bandung: Alfabeta

Siahaan, Marihot Pahala. 2013. Pajak Daerah dan Retribusi Daerah Berdasarkan Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Rajawali Pers : Jakarta.

Samudra, Azhari Aziz. 2015. Perpajakan di Indonesia (keuangan, pajak dan retribusi daerah). RajaGrafindo Persada : Depok

http://pajak.go.id/

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Published

2018-09-24

How to Cite

Mulyana, A. (2018). ANALISA PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KOTA TANGERANG SELATAN. Jurnal Akuntansi Bisnis Dan Ekonomi, 4(2), 1115–1122. https://doi.org/10.33197/jabe.vol4.iss2.2018.187

Issue

Vol. 4 No. 2 (2018): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)

Section

Articles

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