Pengaruh Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kota Medan Pada Kantor Badan Pengelolaan Pajak dan Retribusi Kota Medan

Abstract

The problems in this study are whether local taxes have a positive effect on local revenue, whether local levies have a positive effect on local revenue and whether local taxes and levies have a positive effect on local revenue in Medan City at the Medan City Tax and Retribution Management Agency office. The purpose of this study was to examine the effect of local taxes on the local revenue of Medan City at the Medan City Tax and Retribution Management Agency office, to examine the effect of local levies on local revenue in Medan City at the Medan City Tax and Retribution Management Agency office, and to test the influence of local taxes and levies on local revenue in Medan City at the office of the Medan City Tax and Retribution Management Agency. Associative research is research that aims to determine the relationship between two or more variables. In this study, local tax revenues, regional levies and local revenue from 2015 to 2018 are used. Based on the results of research with the t test (partial), the local tax variable t value of 1.656, with a coefficient of b of 3.988 and a significant level of 0.346. This indicates that the variable coefficient (X1) of local taxes has a positive effect of 1,656 on local revenue (Y), so it is concluded that Ho is rejected and H1 is accepted, meaning that local taxes have a positive and insignificant effect on local revenue in Medan City at the Management Agency office. Medan City Taxes and Charges. Based on the results of the t test (partial), the levy t value is 1.113 with a coefficient b value of 3.988, and a significant level of 0.466. This means that the variable coefficient (X2), namely the local retribution has a positive and insignificant effect on local revenue (Y), it is concluded that Ho is rejected and H2 is accepted, meaning that local retribution has a positive and insignificant effect on the local revenue of Medan City at the Agency office. Management of Taxes and Retribution for Medan City. Based on the results of the F test (simultaneously) the significant value is 0.507 with a significant level of 0.507> 0.05, because the value of 0.507 is greater than 0.05 while the F-count of the local tax and levies variables is 1.448 (positive), it can be concluded that Ho rejected and H3 can be accepted, namely local taxes and levies together have a positive and insignificant effect on the local revenue of Medan City at the office of the Medan City Tax and Retribution Management Agency.