ANALISIS PENGARUH PENERIMAAN PAJAK TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KOTA MANADO (Analysis of the Influence of Tax Revenues on Regional Original Income in Manado City)

Melki Frans Jocom, Agnes E. Loho, Sherly G. Jocom

Abstract


The purpose of this research was to determine the contribution and effects of local taxes on original regional income in Manado City. The data used in this study is secondary data obtained directly from the Manado City Regional Tax and Retribution Management Agency and the Manado City Regional Financial and Asset Management Agency. The data are in the form of tax revenue and regional original income per month for 8 years from 2014-2021. The results of this study indicate that Restaurant taxes, BPHTB, PBB, and hotel taxes, have a very significant positive effect on local revenue (PAD), either jointly or partially. The tax contributions are restaurant tax 1,278, BPHTB tax 0.985, PBB tax 0.978, and hotel tax 1.35 to regional original income in Manado City.

Keywords


Tax, Regional Original Income

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References


Pahala, M., 2010. Hukum Pajak Elementer. Yogyakarta: Graha Ilmu.

Phaureula Artha., Wulandari dan Iryanie, Emy, 2018. Pajak Daerah. Dalam Pendapatan Asli Daerah. Yogyakarta: Deepublish (CV. Budi. Utama).


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