Open AccessPengaruh Pajak Daerah, Retribusi Daerah, dan Lain-Lain PAD yang Sah Terhadap Kinerja Keuangan Daerah
Author(s) -
I Ketut Jati,
M. Si,
Ak
Publication year - 2019
Publication title -
e-jurnal akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2302-8556
DOI - 10.24843/eja.2019.v28.i01.p04
Subject(s) - revenue , local government , inflation (cosmology) , population , business , government (linguistics) , tax revenue , economics , finance , public economics , geography , demography , sociology , theoretical physics , linguistics , philosophy , physics , archaeology
The purpose of this study is to determine the effect of local taxes, regional levies, and other legitimate local revenue on regional financial performance in the Bali Provincial Government. This study uses a quantitative approach with multiple linear regression analysis techniques. The data in this study are secondary data regarding the PAD of Bali Province in the period 2012-2016. The results showed that partially, both local taxes, regional levies, as well as other legitimate local revenues did not have a significant effect on regional financial performance in the Bali Provincial Government. It can be suggested for future researchers to observe other factors that can affect local taxes, regional levies and other legitimate income. Some of the factors mentioned are population, GDP, government expenditure and inflation.Keywords: Regional Tax, Regional Retribution, PAD, financial performance.