FAKTOR-FAKTOR YANG MEMENGARUHI PENDAPATAN ASLI DAERAH KOTA JAKARTA UTARA

Authors

  • Sulistia Anggraeni Trisakti School of Management
  • Meiriska Febrianti Trisakti School of Management

DOI:

https://doi.org/10.34208/ejatsm.v2i3.1704

Keywords:

Hotel tax, restaurant tax, entertainment tax, parking tax, groundwater tax, land and building rights acquisition fees

Abstract

The purpose of the study was to obtain empirical evidence of the effect of hotel taxes, restaurant taxes, entertainment taxes, parking taxes, groundwater taxes, land and building rights acquisition fees on local revenue. The sample of this study was 96 samples, consisting of January to December the period from 2013 to 2020. The data analysis method used to test the hypothesis in this study was purposive sampling. The results of this research data were analyzed using multiple linear regression. The results of the research that have been carried out show that entertainment tax, parking taxes, land and building rights acquisition fees have an influence on local revenue. Meanwhile, hotel taxes, restaurant taxes, and groundwater tax have no effect local revenue.

Published

2022-09-30

How to Cite

Anggraeni, Sulistia, and Meiriska Febrianti. 2022. “FAKTOR-FAKTOR YANG MEMENGARUHI PENDAPATAN ASLI DAERAH KOTA JAKARTA UTARA”. E-Jurnal Akuntansi TSM 2 (3):241-54. https://doi.org/10.34208/ejatsm.v2i3.1704.