PENGARUH PAJAK DAERAH PADA PENDAPATAN ASLI DAERAH DI KOTA DENPASAR

Ni Made Marita; Ketut Alit Suardana

PENGARUH PAJAK DAERAH PADA PENDAPATAN ASLI DAERAH DI KOTA DENPASAR

Ni Made Marita Fakultas Ekonomi dan Bisnis, Universitas Udayana
Ketut Alit Suardana Fakultas Ekonomi dan Bisnis, Universitas Udayana

Abstract

The purpose of this research is to find out and get information about the influence of local tax revenue to local revenue contribution in volatility environment. This research was conducted in the Department of Revenue of Denpasar by using series data (times series) quarterly from 2009 to 2013. The data was collected through structured interviews, observation participation study documentation. The analysis technique used is the contribution analysis multiple linear regression. The results showed that local tax revenue is taxes hotels, restaurants, entertainment, advertising, and street lighting tax and sigifikansi positive effect on revenue as the dependent variable in a volatile environment.

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Published

2016-01-23

How to Cite

MARITA, Ni Made; ALIT SUARDANA, Ketut. PENGARUH PAJAK DAERAH PADA PENDAPATAN ASLI DAERAH DI KOTA DENPASAR. E-Jurnal Akuntansi, [S.l.], v. 14, n. 1, p. 53-65, jan. 2016. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/12787>. Date accessed: 25 apr. 2024.

Citation Formats

Issue

Vol 14 No 1 (2016)

Section

Articles

Keywords

Hotel tax, restaurant tax, entertainment tax, advertisement tax, street lighting tax and revenue (PAD)

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