Pengaruh Bea Perolehan Hak atas Tanah dan Bangunan dan Pajak Bumi dan Bangunan Terhadap Pendapatan Asli Daerah Kota Yogyakarta
Journal Title: Jurnal Ekobis Dewantara - Year 2018, Vol 1, Issue 6
Abstract
The nature of this research is quantitative research. Sources of data used are secondary data obtained from the Agency of Processing and Asset of the City of Yogyakarta. The population in this research is the acceptance of the duty of acquisition of land rights, building revenue and land and building tax and realization of PAD of Yogyakarta city. The sample used is the realization of the duty of acquisition of land and building rights, realization of land tax and building and realization report of PAD of Yogyakarta city. Data analysis in this research use multiple linear regression in SPSS vesi 16.0 program. The results showed that the value of F arithmetic 4.604 is greater than F table 2.90 with significance 0.00 <0.05. This shows that the acquisition of land and building rights (X1) and land and building tax (X2) has an effect simultaneously on PAD of Yogyakarta city. Persial taxes of the earth and buildings (X2) have a significant positive effect on the PAD of Yogyakarta. This is evidenced by significant significance at 0.027 <0.05 and t arithmetic of 2.320> 1.694, although the t value of 1.860> 1.694 is greater but the acquisition of land and building rights (X1) has no effect on the PAD of Yogyakarta. This is evidenced by the significance of 0.072> 0.05.
Authors and Affiliations
Sukmanaphasy Pamungkas
Keywords
Related Articles
- EP ID EP653398
- DOI 10.26460/ed_en.v1i6.405
- Views 162
- Downloads 0
PENGARUH PROFITABILITAS, LEVERAGE, INTENSITAS MODAL DAN PROPORSI DEWAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE
Jurnal Ekobis Dewantara Vol. 1 No. 6 Juni 2018171PENGARUH PROFITABILITAS, LEVERAGE, INTENSITAS MODAL DAN PROPORSI DEWAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE(Studi Pada Perusahaan Jasa Subsektor Bank yang Terdaftar...
PENGARUH MOTIVASI KERJADAN LINGKUNGAN KERJA TERHADAPKINERJA KARYAWAN INSTALASI PENJAMINANRSUP DR. SARDJITO YOGYAKARTA
This study aimed to explain the influence of the partial work motivation on employee performance, toexplain the influence of the partial work environment on employee performance and to explain work mo...
PENGARUH PERSEPSI HARGA, DESAIN, KUALITAS PRODUK DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBEIAN SMARTPHONESAMSUNG(STUDI KASUS PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS SARJANAWIYATA TAMANSISWA YOGYAKARTA)
The purpose of this study is to describe the effect of perceived price (PH) on purchasing decisions (KB), design (D) on purchasing decisions (KB), product quality (KP) influence on purchasing...
PENGARUH RASIO KEUANGAN TERHADAP PERINGKAT OBLIGASI PADA PERUSAHAAN NON KEUANGAN DI BEI TAHUN 2013-2016
This study aims to examine the effect of financial ratios on bond ratings. The financial ratios used include: 1) the influence of current ratio on the rating of bonds 2) the effect of debt to equity rat...
PENGARUH FIRM IMAGE DAN AFFECTIVE LOYALTY TERHADAP WORD OF MOUTH PADA KONSUMEN PRODUK KOSMETIK WARDAH DI YOGYAKARTA
This study aims to examine the effect of firm imageand affective loyalty on WOM. This research was conducted in 162 respondents in Yogyakarta with respondents who used anad bought wardah cosmetic products once or more. T...