PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN OKU TIMUR SUMATERA SELATAN

Prasetio, Bagus (2024) PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN OKU TIMUR SUMATERA SELATAN. S-1 thesis, 021008-Universitas Tridinanti Palembang.

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Abstract

ABSTRAK BAGUS PRASETIO, PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN OKU TIMUR SUMATERA SELATAN, (DIBAWAH BIMBINGAN IBU RUSMIDA JUN HUTABARAT, S.E., M.SI DAN IBU CRYSTHA ARMEREO, SE., M.SI) Penelitian ini bertujuan untuk mengetahui besarnya Pengaruh Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Oku Timur Sumatera Selatan. Penelitian ini dilakukan pada Badan Pendapatan Daerah Kabupaten Oku Timur Sumatera Selatan. Sampel yang diambil adalah laporan Realisasi penerimaan Pajak Daerah, Retribusi Daerah dan Pendapatan Asli Daerah Kabupaten Oku Timur dari tahun 2019-2022. Metode statistik yang digunakan dalam penelitian ini adalah Statistik Deskriptif, Uji Normalitas, uji asumsi klasik, regresi linier berganda, dan uji hipotesis, seperti koefisien determinasi, uji t dan uji F dengan tingkat signifikan 5%. Dari hasil penelitian ini dapat diketahui bahwa secara Secara parsial terdapat pengaruh antara Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah. Karena nilai t hitung 6,954 > t tabel 2,014 maka terdapat pengaruh signifikan antara Pajak Daerah terhadap Pendapatan Asli Daerah dan nilai t hitung 92,054 > t tabel 2,014 maka Retribusi Daerah terdapat pengaruh signifikan terhadap Pendapatan Asli Daerah. Secara simultan atau bersama – sama terdapat juga Pajak Daerah dan Retribusi Daerah berpengaruh secara signifikan terhadap Pendapatan Asli Daerah. Karena nilai F hitung 374,707 > F tabel 3,20 Kata Kunci : Pajak Daerah, Retribusi Daerah, dan Pendapatan Asli Daerah. ABSTRACT BAGUS PRASETIO, THE INFLUENCE OF REGIONAL TAXES AND REGIONAL LEVIES ON ORIGINAL INCOME OF THE EAST OKU DISTRICT OF SOUTH SUMATRA, (UNDER THE GUIDANCE OF MISS RUSMIDA JUN HUTABARAT, S.E., M.SI AND MISS CRYSTHA ARMEREO, SE., M.SI) This research aims to determine the magnitude of the influence of regional taxes and regional levies on the original regional income of East Oku Regency, South Sumatra. This research was conducted at the Regional Revenue Agency of East Oku Regency, South Sumatra. The sample taken was a report on the realization of Regional Tax revenues, Regional Levies and Original Regional Income of East Oku Regency from 2019-2022. The statistical methods used in this research are Descriptive Statistics, Normality Test, classical assumption test, multiple linear regression, and hypothesis testing, such as coefficient of determination, t test and F test with a significance level of 5%. From the results of this research, it can be seen that partially there is an influence between Regional Taxes and Regional Levies on Regional Original Income. Because the calculated t value is 6.954 > t table 2.014, there is a significant influence between Regional Taxes on Original Regional Income and the calculated t value is 92.054 > t table 2.014, so Regional Retributions have a significant influence on Original Regional Income. Simultaneously or together there are also Regional Taxes and Regional Levies that have a significant effect on Regional Original Income. Because the calculated F value is 374.707 > F table 3.20. Keywords: Regional Taxes, Regional Levies, and Original Regional Income

Item Type:	Thesis (S-1)
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HC Economic History and Conditions
Depositing User:	Tn Bagus Prasetio
Date Deposited:	19 Apr 2024 02:58
Last Modified:	19 Apr 2024 02:58
URI:	http://repository.univ-tridinanti.ac.id/id/eprint/8365

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