Published: 2024-08-01
Implikasi Penerimaan Pajak Daerah Terhadap Pendapatan Asli Daerah pada Kabupaten/Kota di Provinsi Lampung
DOI: 10.35870/jemsi.v10i4.2637
Ali Akbar, Sulaiman, Nurhasanah
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Ali Akbar:
Politeknik Negeri Sriwijaya
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Sulaiman:
Politeknik Negeri Sriwijaya
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Nurhasanah:
Politeknik Negeri Sriwijaya
Abstract
Penelitian ini dilakukan untuk menganalisis pengaruh pajak daerah (pajak kendaraan bermotor, bea balik nama-kendaraan bermotor, pajak bahan bakar-kendaraan bermotor, pajak air permukaan, dan pajak rokok) terhadap pendapatan asli daerah kabupaten/kota di provinsi lampung. Metode yang digunakan ialah kuantitatif asosiatif dengan sumber data sekunder yang berasal dari laporan realisasi pendapatan asli daerah dan pajak daerah kabupaten/kota di provinsi lampung tahun 2018-2022 (audited). Pengambilan sampel menggunakan teknik sampel jenuh dengan teknik analisis uji asumsi klasik dan uji hipotesis. Proses analisis dibantu oleh SPSS 26. Hasil penelitian menunjukan bahwa secara parsial pajak kendaraan bermotor, pajak air permukaan, dan pajak rokok tidak berpengaruh terhadap pendapatan asli daerah, sedangkan bea balik nama-kendaraan bermotor dan pajak bahan bakar-kendaraan bermotor secara parsial berpengaruh terhadap pendapatan asli daerah. Uji simultan menunjukan pajak daerah (pajak kendaraan bermotor, bea balik nama-kendaraan bermotor, pajak bahan bakar-kendaraan bermotor, pajak air permukaan, dan pajak rokok) berpengaruh terhadap pendapatan asli daerah dengan nilai Adjusted R Square sebesar 71,2% pajak daerah menjelaskan variabel pendapatan asli daerah, sementara itu sisanya dijelaskan oleh variabel diluar peenelitian.
Kata Kunci: Pajak Kendaraan Bermotor, Bea Balik Nama-Kendaraan Bermotor, Pajak Bahan Bakar-Kendaraan Bermotor, Pajak Air Permukaan, Pajak Rokok, Pendapatan Asli Daerah
Keywords
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 10 No. 4 (2024)
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Section: Articles
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Published: 2024-08-01
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License: CC BY 4.0
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Copyright: © 2024 Authors
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DOI: 10.35870/jemsi.v10i4.2637
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No author biographies available.
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