THE EFFECT OF LOCAL TAXES, REGIONAL RETRIBUTION, AND OTHER LEGAL DISTRICT OWN SOURCE REVENUES ON THE INCREASE OF DISTRICT OWN SOURCE REVENUE
| Autor: | Susiswo Susiswo, Didik Hadiyatno, Hermin Nainggolan, Rihfenti Ernayani, Siti Patimah |
|---|---|
| Rok vydání: | 2020 |
| Předmět: |
Retributive justice
education.field_of_study Variables General Arts and Humanities media_common.quotation_subject 05 social sciences Population General Social Sciences Sample (statistics) Agricultural economics 050906 social work Revenue 0501 psychology and cognitive sciences Business 0509 other social sciences education 050104 developmental & child psychology media_common |
| Zdroj: | Humanities & Social Sciences Reviews. 8:426-431 |
| ISSN: | 2395-6518 |
| DOI: | 10.18510/hssr.2020.8153 |
| Popis: | Purpose of the study: This study aimed to test, analyze and verify the effects of local taxes, regional retribution, and other legal district revenues on the district's own source revenues. Methodology: This study employed a dependent variable and independent variables. The dependent variable was District Own Source Revenues (PAD), while independent variables were Local Taxes, Regional Retribution, and Other Legal District Own Source Revenues. The population in this research was the Realization Report of District Own Source Revenues. Then, the samples were Realization Report of District Own Source Revenues of Balikpapan, Samarinda, and Bontang during the 2011 – 2015 period. The data used is quarterly data. Main Findings: The results showed local taxes have an effect on district own source revenues; regional retribution affects district own-source revenues, other legal district own source revenues influence district own source revenues. Furthermore, local taxes, regional retribution, and other legal district revenues have a significant influence on the district's own source revenues of Balikpapan, Samarinda, and Bontang simultaneously. Applications of this study: The sample data is taken from the realization report of the district's own-source revenues in Balikpapan, Samarinda and Bontang, East Kalimantan, during the 2011-2015 periods. Novelty/Originality of this study: Based on the results of data analysis and depicted discussion, it can be deduced as follows: (1) Local taxes, (2) Regional Retributions, (3) Other Legal District Own Source Revenues, (4) Local taxes, regional retribution, and other legal District Own Source Revenues collectively have a significant influence on District Own Source Revenues of Balikpapan, Samarinda, and Bontang. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
|