Pengaruh Penerimaan Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Musi Rawas Utara
Abstract
The purpose of this study is to investigate the influence of local tax revenue and retribution toward local revenue of North Musi Rawas. The sample is North Musi Rawas Region. To collect the data, this study uses secondary data method. The regression analysis is used to test the hypothesis. The results showed that the The regional tax and Regional retribution did didn’thave a significant effect on Local Revenue (PAD. It means all the hypothesis proposed in this study were rejected.
References
http;//www.muratarakab.go.id (diakses 24 Juni 2016)
https://www.online-pajak.com/penagihan-pajak (diakses 02 Maret 2017)
http://www.djpk.kemenkeu.go.id/ (diakses 08 Januari 2018)
Imam Machali.2016.Metode Penelitian Kuantitatif. Program Studi Manajemen Pendidikan Islam (MPI) Jublee Enterprise.2018.
SPSS Komplet untuk Mahasiswa.Elex Media Komputindo Mahmudi. 2017. Analisis Laporan Keuangan Pemeritnah Daerah. UPP STIM YKPN
Natoen. A, Dewata. E, Sari Y, Ardiani S, Leonasari K (2018) Pengaruh pajak daerah dan retribusi terhadap pendapatan asli daerah provinsi Sumatera Selatan.
Perpustakaan dan Kearsipan (perpustakaanmuratara@gmail.com) 19 Maret 2019. Sejara Singkat Kabupaten Musi Rawas Utara. Email Kepada Hengki Febriansa (hengkifebriansa9@gmail.com)
Peraturan Dalam Negeri Nomor 13 Tahun 2006 tentang Pedoman Pengelolaan Keuangan Daerah.2006.Jakarta:Kemenkeu.
Priyatno, Duwi. 2016. SPSS Handbook. Yogyakarta:MediaKom
Regina U (2017). Pengaruh pajak daerah dan retribusi terhadap pendapatan asli daerah.
Priyono. 2016.Metode Penelitian Kuantitatif, ZIFATAMA PUBLISHING
Triton Priwira Budi.2005.Terapan Riset Statistik Prametrik. C.V ANDI OFFSET Siyoto, Sandu. 2015.
Dasar Metodelogi Penelitian.Literasi Media Publishing Sugiyono. 2015. Metode Penelitian Pendidikan. ALFABETA
Sugiyono. 2016. Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung:Alfabeta Sugiyono. 2016. Statistika Untuk Penelitian.Bandung:Alfabeta
Sugiyono. 2017. Metode Penelitian dan Pengembangan. ALFABETA
Undang – Undang Republik Indonesia Nomor Nomor 32 Tahun 2004 Tentang Pemerintahan Daerah.2004.Jakarta:Dikretorat Jendal Pajak.
Undang-Undang Republik Indonesia Nomor Nomor 23 Tahun 2014 Tentang Pemerintahan Daerah.2014.Jakarta:Dikretorat Jendal Pajak.
Undang-Undang Republik Indonesia Nomor Nomor 28 Tahun 2009 Tentang Pajak Daerah Dan Retribusi Daerah.2009.Jakarta:Dikretorat Jendal Pajak.
Undang-Undang Republik Indonesia Nomor Nomor 33 Tahun 2004 Tentang Perimbangan Keuangan Antara Pemerintah Pusat Dan Pemerintahan Daerah.2004.Jakarta:Dikretorat Jendal Pajak.
Copyright (c) 2019 Jurnal Kajian Akuntansi dan Auditing
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Please find the rights and licenses in Jurnal Kajian Akuntansi dan Auditing (JKAA). By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1. License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial 4.0 International License.
2. Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User/Public Rights
JKAA's spirit is to disseminate articles published are as free as possible. Under the Creative Commons Attribution-NonCommercial 4.0 International License, JKAA permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and JKAA on distributing works in the journal and other media of publications. Unless otherwise stated, the authors are public entities as soon as their articles got published.
4. Copyrights Holder
With the receipt of the article by Editorial Board of the Jurnal Kajian Akutansi dan Auditing (JKAA) and it was decided to be published, then the copyright regarding the article will be diverted to Jurnal Kajian Akutansi dan Auditing (JKAA).
Jurnal Kajian Akutansi dan Auditing (JKAA) hold the copyright regarding all the published articles and has the right to multiply and distribute the article under