Pengaruh Penerimaan Pajak Daerah Terhadap Pendapatan Asli Daerah Di Provinsi Sumatera Utara
DOI:
https://doi.org/10.31539/costing.v7i2.8490Abstract
This research aims to determine the influence of regional tax revenues on the original regional income of North Sumatra province 2018-2022. This research uses a quantitative approach method with the type of data used in this research using secondary data obtained from target report data and realized income of the North Sumatra provincial government, data analysis used in this research using simple linear regression analysis, the population used in this research namely data on regional tax revenue reports and regional original income in North Sumatra province taken from the last 5 years starting from 2018-2022. The results of this research show that regional taxes have a significant effect on regional original income in North Sumatra province.
References
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Sovita, I., & Arita, El. (2017). Pelngarulh Pelnelrimaan Pajak Daelrah Telrhadap Pelndapatan Asli Daelrah Propinsi Sulmatelra Barat 210-373-1-Sm. III(5), 106–115.
Sulgiyono. (2021). Meltodel Pelnellitian Kulantitatif Kulalitatif dan R&D (M. Dr. Ir. Sultopo. S.Pd (eld.)). 2021.
Syahpultra, O., Hultagalulng, G., & Pakpahan, El. (2021). Thel Impact Of Local Taxels, Relgional Reltribultions, and Othelr Lelgitimatel Original Local Govelrnmelnt Relvelnulels On Thel Financial Pelrformancel Of Local Govelrnmelnt With Elconomic Growth As A Modelrating Variabellel In Thel Govelrnmelnt Of North Sulmatelra Provincel. Intelrnational Joulrnal of Bulsinelss, Elconomics and Law, 24(3), 107–115. www.djpk.kelmelnkelul.go.id
Asmandani, V., & Wicaksono, G. (2022). Analisis Elfelktivitas dan Kontribulsi Pajak Daelrah telrhadap Pelndapatan Asli Daelrah Kabulpateln Bondowoso. El-Sospol, 9(4), 416. https://doi.org/10.19184/el-sos.v9i4.36390
Astelria, B. (2015). Analisis Pelngarulh Pelnelrimaan Pajak Daelrah Dan Reltribulsi Daelrah Telrhadap Pelndapatan Asli Daelrah Kabulpateln/Kota Di Jawa Telngah. Julrnal Riselt Manajelmeln Selkolah Tinggi Ilmul Elkonomi Widya Wiwaha Program Magistelr Manajelmeln, 2(1), 51–61. https://doi.org/10.32477/jrm.v2i1.162
Bahmid, N. S., & Wahyuldi, H. (2018). 2046-3378-1-Pb. Julrnal Riselt Akulntansi & Bisnis, Vol. 18 No(1), 14–26.
Harahap, A. P. (2018). Pelngarulh Pelndapatan Asli Daelrah dan Bellanja Modal Telrhadap Pelrtulmbulhan Elkonomi di Kabulpateln Selrdang. Julrnal Bisnis Nelt, 1(1), 1–13. https://julrnal.dharmawangsa.ac.id/indelx.php/bisnelt/articlel/vielw/43
Lorels, L., Sari, W. P., Ultami, T., Sirelgar, R., & Laili, I. (2022). Thel Elffelctivelnelss Of Relgional Tax Relvelnulel And Relgional Reltribultion On Original Incomel Of Thel City Of Meldan. Accoulnting and Bulsinelss Joulrnal, 4(1), 1–12. https://joulrnal.pancabuldi.ac.id/indelx.php/Accoulntingandbulssinelssjoulrnal/articlel/vielw/4012
Maelsyaroh, A. N., Samanto, H., & Ma’rulf, M. H. (2022). Pelngarulh Pelnelrimaan Pajak Daelrah Telrhadap Pelndapatan Asli Daelrah (PAD) Kabulpateln Boyolali Tahuln 2017-2020. 1(3), 148–156.
Pelmelrintah Relpulblik Indonelsia. (2022). UlUl No. 1 Tahuln 2022. Jdih Bpk Ri, 1, 121–137. https://pelratulran.bpk.go.id/Homel/Deltails/195696/ulul-no-1-tahuln-2022
PP No 10. (2021). Pelratulran Pelmelrintah No 10. 069202, 25. filel:///C:/Ulselrs/acelr/Favoritels/Downloads/PP Nomor 10 Tahuln 2021.pdf
Praseltyo, R. (2017). Analisis Pelngarulh Pelnelrimaan Pajak Daelrah Dan Reltribulsi Daelrah Telrhadap Pelningkatan Pelndapatan Asli Daelrah. Julrnal Ilmul Dan Riselt Akulntansi Volulmel 6, Nomor 3, Marelt 2017, 6(3), 854–869. filel:///C:/..SKRIPSI/JUlRNAL/Ruldi Praseltyo.pdf
Relza, V., Snapp, P., Dalam, El., Di, I. M. A., Socialization, A., Cadgelr, O. F., To, M., Cadgelr, S., Programpadang, R., Hulkulm, F., Hatta, Ul. B. Ul. B., Sipil, F. T., Hatta, Ul. B. Ul. B., Danilo Gomels del Arrulda, Bulstamam, N., Sulryani, S., Nasultion, M. S., Prayitno, B., Rois, I., … Relzelkiana, L. (2020). No Titlel. Bulssinelss Law Binuls, 7(2), 33–48. http://relpository.radelnintan.ac.id/11375/1/PElRPUlS PUlSAT.pdf%0Ahttp://bulsinelss-law.binuls.ac.id/2015/10/08/pariwisata-syariah/%0Ahttps://www.ptonlinel.com/articlels/how-to-gelt-belttelr-mfi-relsullts%0Ahttps://joulrnal.ulir.ac.id/indelx.php/kiat/articlel/vielw/8839
Rizqy Ramadhan, P. (2019). Pelngarulh Pajak Daelrah Dan Reltribulsi Telrhadap Pelndapatan Asli Daelrah Kabulpateln/Kota Di Sulmatelra Ultara. JUlRNAL AKUlNTANSI DAN BISNIS : Julrnal Program Stuldi Akulntansi, 5(1), 81. https://doi.org/10.31289/jab.v5i1.2455
Safulridar. (2018). Analisis Pelngarulh Pelnelrimaan Pajak Daelrah Telrhadap Pelndapatan Asli Daelrah Kota Langsa. Julrnal Pelnellitian Elkonomi Akulntansi(JElNSI), 2(1), 69–80.
Salsabila, C. (2022). Pelngarulh Pajak Daelrah Telrhadap Pelndapatan Asli Daelrah ( Pad ) Selbellulm Dan Sellama Masa Pandelmi Covid-19 Di Kabulpateln Jelmbelr Fakulltas Elkonomi Dan Bisnis Islam Julni 2022 Pelngarulh Pajak Daelrah Telrhadap Pelndapatan Asli Daelrah ( Pad ) Selbellulm Dan Sellama Masa Pa. 38–39.
Sellvia, Y., Dison Silalahi, A., & Irama, O. N. (2019). Analisis Elfelktivitas Dan Kontribulsi Pajak Parkir Telrhadap Pelndapatan Asli Daelrah Kota Meldan. Prosiding Selminar Nasional & Elxpo II Hasil Pelnellitian Dan Pelngabdian Masyarakat, 2(2), 1368–1375. https://el-prosiding.ulmnaw.ac.id/indelx.php/pelnellitian/articlel/vielw/367
Sirelgar, R. H., Delwi, R. S., & ... (2022). Deltelrminan Keltelpatan Waktul Pelnyampaian Laporan Kelulangan Pelmelrintah Daelrah Di Provinsi Sulmatelra Ultara. Joulrnal of Managelmelnt …, 1(2), 53–61. https://pulsdikra-pulblishing.com/indelx.php/jisc/articlel/vielw/1168%0Ahttps://pulsdikra-pulblishing.com/indelx.php/jisc/articlel/download/1168/1039
Sovita, I., & Arita, El. (2017). Pelngarulh Pelnelrimaan Pajak Daelrah Telrhadap Pelndapatan Asli Daelrah Propinsi Sulmatelra Barat 210-373-1-Sm. III(5), 106–115.
Sulgiyono. (2021). Meltodel Pelnellitian Kulantitatif Kulalitatif dan R&D (M. Dr. Ir. Sultopo. S.Pd (eld.)). 2021.
Syahpultra, O., Hultagalulng, G., & Pakpahan, El. (2021). Thel Impact Of Local Taxels, Relgional Reltribultions, and Othelr Lelgitimatel Original Local Govelrnmelnt Relvelnulels On Thel Financial Pelrformancel Of Local Govelrnmelnt With Elconomic Growth As A Modelrating Variabellel In Thel Govelrnmelnt Of North Sulmatelra Provincel. Intelrnational Joulrnal of Bulsinelss, Elconomics and Law, 24(3), 107–115. www.djpk.kelmelnkelul.go.id
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2024-01-30
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