Pengaruh Pajak Daerah, Retribusi Daerah, dan Produk Domestik Regional Bruto Terhadap Kapasitas Fiskal Kota Pontianak
| Autor: | Atria Tiffany Widyaningsih |
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| Jazyk: | indonéština |
| Rok vydání: | 2018 |
| Předmět: | |
| Zdroj: | Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK), Vol 7, Iss 3, Pp 215-237 (2018) |
| Druh dokumentu: | article |
| ISSN: | 2087-9954 2550-0066 |
| DOI: | 10.26418/jebik.v7i3.25893 |
| Popis: | Based on regression equation result, local tax has negative influence to fiscal capacity so that if local tax increase IDR1 that impact decrease in fiscal cmcity equal to -27,449. It is stated that the rise and fall of the value of local tax realization has an effect on the income and allocation of expenditure of a region that support public expenditure infrastructure in fulfilling the economic requirement of society. The regional ratio has a negative influence on fiscal capacity so that if the regional retribution increases IDR1 resulted in a decrease in fiscal capacity of-28.216. This suggests that the rise and fall of the value of realization of regional levies affects the income of a region and the allocations of expenditure that support public expenditure infrastructure in meeting the economic needs of the community. PDRB has a positive influence on fiscal capacity so that if the PDRB increases IDR1 resulted in a decrease in fiscal capacity of 211,076,629. |
| Databáze: | Directory of Open Access Journals |
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