đ
19 November 2024
DOI: 10.35315/dakp.v13i2.9997
PENGARUH PENERIMAAN PAJAK DAERAH DAN PENERIMAAN RETRIBUSI DAERAH TERHADAP BELANJA DAERAH
Dinamika Akuntansi Keuangan dan Perbankan
Universitas Stikubank
đ Abstract
The purpose of this study was to determine the effect of local tax revenue and local retribution on local expenditure. The correlational method was used in this study. Multiple linear regression analysis was used as a data analysis technique in this study. Conclusions that can be drawn from this study: 1) local tax separately affects local expenditure; 2) local retribution separately does not affect local expenditure; 3) local tax and local retribution simultaneously affect local expenditure. To increase the capacity of local expenditure through local taxes and retribution, the following should be done: 1) expand the capacity of the local economy that can be taxed; 2) develop the capacity of MSMEs to contribute to generating local retribution; 3) balance the growth of local taxes with the growth of local retribution through the development of local economic capacity in order to increase the capacity of local spending.
âšī¸ Informasi Publikasi
Tanggal Publikasi
19 November 2024
Volume / Nomor / Tahun
Volume 13, Nomor 2, Tahun 2024
đ HOW TO CITE
Sholeman, Muhammad; Yanti, Rizky Febri; Waruwu, Aurelia Siska Yanti; Manalu, Simon Patar Rizki; Pakpahan, Sevalina, "PENGARUH PENERIMAAN PAJAK DAERAH DAN PENERIMAAN RETRIBUSI DAERAH TERHADAP BELANJA DAERAH," Dinamika Akuntansi Keuangan dan Perbankan, vol. 13, no. 2, Nov. 2024.
ACM
ACS
APA
ABNT
Chicago
Harvard
IEEE
MLA
Turabian
Vancouver
Download Citation
0
Sitasi
Cek Google Scholar