Dukungan Kontribusi Pajak, Retribusi Dan Pendapatan lain-lain Untuk Pelaksanaan Otonomi Daerah

Eko Meiningsih Susilowati(1*)


(1) Universitas Dharma-AUB Surakarta
(*) Corresponding Author

Abstract


Penelitian ini berguna untuk menganalisis pajak, retribusi dan pendapatan lain-lain terhadap pendapatan asli daerah. Populasinya laporan realisasi APBD pada DPPKA di Kota Surakarta. Sebagai sampel adalah laporan realisasi APBD selama tahun 2013-2015. Analisa menggunakan regresi linear berganda. Diperoleh hasil pajak daerah dan pendapatan lain-lain daerah berpengaruh signifikan terhadap pendapatan asli daerah. Retribusi pajak berpengaruh tidak signifikan terhadap pendapatan asli daerah. Uji determinasi mendapatkan hasil sebesar 78,2% pengaruh variabel independen terhadap variabel dependen. Sisanya diperngaruhi variabel lain yang tidak diikutkan dalam penelitian ini.


Keywords


pajak, retribusi, pendapatan, otonomi

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References


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