地方所得税对2017 -2019年雅加达Pad DKI增长的影响

Maria Pangestu, Ngadiman
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引用次数: 0

摘要

本研究旨在找出地方税对增加DKI雅加达税收收入的影响。样本采用有目的抽样方法,有效数据取自《雅加达DKI 2012-2019年地方税实现和地方税收报告》。数据处理技术采用描述性检验、经典假设检验和多元回归分析,并借助于SPSS程序for windows发布23。本研究结果表明,酒店税对地方财政收入的增加有负向影响,但不显著。餐馆税对地方财政收入的增加有正作用且显著,广告税对地方财政收入的增加有正作用且不显著。本研究的启示是地方税征收社会化和最大化的必要性。
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Pengaruh Penerimaan Pajak Daerah Terhadap Peningkatan Pad DKI Jakarta Periode 2012-2019
This research aims to find out the effect of local taxes on increasing DKI Jakarta tax revenue. Sample was selected using purposive sampling method and valid data which was taken from Realization of Local Tax and Local Revenue Report of DKI Jakarta Period 2012-2019. Data processing thecnique using descriptive test, classic assumption test and multiple regression analysis which helped by SPSS Program for windows released 23. The result of this study indicate the hotel taxes have negative effect and not significant on increasing of local revenue. Restaurant taxes have positive effect and significant on the increasing local revenue, and advertising taxes have positive effect and not significant on the increasing of local revenue. The implication of this study is the need to socialize and maximize local taxes collection.
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