Pengaruh Pajak Daerah, Retribusi Daerah, dan Lain-Lain PAD yang Sah Terhadap Kinerja Keuangan Daerah

Komang Aryagus Wiguna; I Ketut Jati

doi:10.24843/EJA.2019.v28.i01.p04

Pengaruh Pajak Daerah, Retribusi Daerah, dan Lain-Lain PAD yang Sah Terhadap Kinerja Keuangan Daerah

Komang Aryagus Wiguna Fakultas Ekonomi dan Bisnis Universitas Udayana
I Ketut Jati Fakultas Ekonomi dan Bisnis Universitas Udayana

DOI: https://doi.org/10.24843/EJA.2019.v28.i01.p04

Abstract

The purpose of this study is to determine the effect of local taxes, regional levies, and other legitimate local revenue on regional financial performance in the Bali Provincial Government. This study uses a quantitative approach with multiple linear regression analysis techniques. The data in this study are secondary data regarding the PAD of Bali Province in the period 2012-2016. The results showed that partially, both local taxes, regional levies, as well as other legitimate local revenues did not have a significant effect on regional financial performance in the Bali Provincial Government. It can be suggested for future researchers to observe other factors that can affect local taxes, regional levies and other legitimate income. Some of the factors mentioned are population, GDP, government expenditure and inflation.
Keywords: Regional Tax, Regional Retribution, PAD, financial performance.

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Published

2019-07-10

How to Cite

WIGUNA, Komang Aryagus; JATI, I Ketut. Pengaruh Pajak Daerah, Retribusi Daerah, dan Lain-Lain PAD yang Sah Terhadap Kinerja Keuangan Daerah. E-Jurnal Akuntansi, [S.l.], v. 28, n. 1, p. 85 - 108, july 2019. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/46393>. Date accessed: 23 apr. 2024. doi: https://doi.org/10.24843/EJA.2019.v28.i01.p04.

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