PENGARUH PENERIMAAN PPJ, PBB DAN BPHTB TERHADAP PENDAPATAN ASLI DAERAH DI KOTA SURABAYA

Setyawati, Vincentia Devina and Putri, Johana Raycia Aramus (2022) PENGARUH PENERIMAAN PPJ, PBB DAN BPHTB TERHADAP PENDAPATAN ASLI DAERAH DI KOTA SURABAYA. In: KONFERENSI REGIONAL AKUNTANSI (KRA) IX TAHUN 2022, 12-13 Juli 2022, UNIVERSITAS HAYAM WURUK PERBANAS. (In Press)

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Abstract

Street Lighting Tax (PPJ), Land and Building Tax (PBB), and Land and Building Title Transfer Duty (BPHTB) are types of local taxes whose income is greater than other taxes. This research aims to determine the influence of receiving PPJ, PBB, and BPHTB on regional original income in Surabaya City. The population used in this research is the report on the realization of PPJ, PBB, BPHTB, and regional original income in Surabaya City for the period 2013-2020. The data used in this research are quarterly data so that the sample used in this research as musch as 32 quarters. The data analysis technique used model test, multiple linear regression analysis, coefficient of determination, and t test. Based on the results of the research, it can be obtained that PPJ has significant impact on regional original income, as well as PBB has significant impact on regional original income, while BPHTB has no significant impact on regional original income. Regional governments need to periodically disseminate BPHTB payments to increase public awareness of paying taxes.

Item Type:	Conference or Workshop Item (Paper)
Uncontrolled Keywords:	PPJ, PBB, BPHTB, Pendapatan Asli Daerah
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi > Prodi Akuntansi
Depositing User:	V. Devina Setyawati
Date Deposited:	17 Nov 2022 07:25
Last Modified:	17 Nov 2022 09:01
URI:	http://repositori.ukdc.ac.id/id/eprint/1224

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