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Analisis Pengaruh Pajak Daerah terhadap Pendapatan Asli Daerah pada Kota Semarang Tahun 2014-2018



Indonesia is a unitary state that adheres to the principle of decentralization in the administration of government by providing opportunities and flexibility to the regions to implement regional autonomy. One source of regional revenue is Distirct Own-Source Revenue. Distirct Own-Source Revenue comes from several sources, one of which is local tax. Local taxes provide a large active contribution to the Distirct Own-Source Revenue. This research aims to determine the influence of local tax revenue on district own source revenue Semarang. Samples taken are tax revenue from the acquisition of land and building rights, land and building tax, street lighting tax, restaurant tax and hotel tax from 2014-2018. The analytical method used in this research is descriptive analysis, classic assumption test and hypothesis test such as, multiple linear regression, F test and t test with a significant level of 5%. The results of this research suggests that the variable import tax the acquisition of rights over land and building and land and building taxes proved influential significantly Distirct Own-Source Revenue of Semarang, while variable street lighting tax the restaurant tax and hotel tax not proved influential significantly Distirct Own-Source Revenue of Semarang.


Ketersediaan

AM004.2019AM 004 HER a 2019 C.1PERPUS POLINES (TA)Tersedia

Informasi Detil

Judul Seri
-
No. Panggil
AM 004
Penerbit Polines : Semarang.,
Deskripsi Fisik
xv, 83 hal.; 29,5 cm.
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
NONE
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subyek
Info Detil Spesifik
-
Pernyataan Tanggungjawab

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