Jurnal Akuntansi, Vol 12, No 1 (2008)

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PENGARUH PAJAK DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH PADA PROVINSI DKI JAKARTA

. Yurniarwati, Denny Iskandar T

Abstract


The objective of this research is to know the influence of regional tax and retribution to pure local government’s revenue in each region of DKI Jakarta Province. Regression model and path analysis are used to estimate the regression parameter of regional tax and retribution as independent variables to pure local government’s revenue as dependent variable. This empirical research shows that regional tax and retribution have a positive influence to pure local government’s revenue significantly, both partially and simultaneously in each region of DKI Jakarta Province. The implications of this research suggest the government to earn at the higher pure local government’s revenue, by increasing regional tax and retribution through local regulation. In the other side, the government should make the policy and improve the public services to the citizen in each region in Jakarta Province. The role of all institutions which related to regional tax and retribution should be optimize.

 


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