DO EXTENSIFICATION AND INTENSIFICATION ON REGIONAL TAX AND REGIONAL RETRIBUTIONS HAVE IMPACT ON OWN-SOURCE REVENUE? (A CASE STUDY IN REGIONAL REVENUE MANAGEMENT BOARD IN CIMAHI FINANCIAL YEAR 2012-2016)

Purwanto, Purwanto and Rizki, Indrawan and Hasna, Safira (2018) DO EXTENSIFICATION AND INTENSIFICATION ON REGIONAL TAX AND REGIONAL RETRIBUTIONS HAVE IMPACT ON OWN-SOURCE REVENUE? (A CASE STUDY IN REGIONAL REVENUE MANAGEMENT BOARD IN CIMAHI FINANCIAL YEAR 2012-2016). Proceeding International Conference of Business, Accounting and Economy (ICBAE UMP 2018).

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Abstract

This study aims to examine how extensification, regional tax intensification, and regional retributions increase the Own-Source Revenue. Independent variables in this study are extensification, regional tax intensification, and regional retributions and dependent variable is OwnSource Revenue. The selected sample is the report of regional tax revenue, regional retribution, and own-source revenue from 2012 to 2016. The data used in this study is secondary data which is obtained from Local Government Budget of Cimahi financial year 2012-2016. The method of analysis used is multiple linear regression analysis. Where in the partial effect is tested using T test and simultaneously influence is tested using F test, by using the program Statistical Package for the Social Science (SPSS) version 23. The results showed that extensification and intensification on regional tax and regional retributions partially and simultaneously have a positive and significant impact in increasing OwnSource Revenue. While partially, regional tax extensification positively affects to the Own-Source Revenue; regional tax intensification has a positive and significant influence in increasing Own-Source Revenue and regional retributions have a positive and significant influence in increasing the OwnSource Revenue.

Item Type: Article
Uncontrolled Keywords: Extensification, Intensification, Regional Tax, Regional Retribution, Own-Source Revenue
Subjects: Seminar Internasional
Divisions: Seminar Internasional > ICBAE
Depositing User: Super Admin Digilib
Date Deposited: 15 Mar 2019 00:27
Last Modified: 15 Mar 2019 00:27
URI: http://digitallibrary.ump.ac.id/id/eprint/158

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