Pegaruh Pajak Daerah, Retribusi Daerah, Dan Bagi Hasil Pajak Terhadap Kinerja Keuangan Daerah Kabupaten/Kota Di Propinsi Jawa Tengah DAN DIY

Saptaningsih Sumarmi, Universitas PGRI Yogyakarta (2009) Pegaruh Pajak Daerah, Retribusi Daerah, Dan Bagi Hasil Pajak Terhadap Kinerja Keuangan Daerah Kabupaten/Kota Di Propinsi Jawa Tengah DAN DIY. Ekonomi Janavisi.

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Abstract

This research examines the effect of local tax, local retribution, profit sharing tax in local financial performance. Dependent variables in this research are local tax, local retibution, profit sharing tax. Independent variables are local financial performance. Population in this research is regency/city in Jawa Tengah and DIY for the APBD report in 2005-2006 periods. Number of sample is 45 regencies/cities. Hypothesis of this research are examine by using multiple regression. The result in this research shows that the local tax positively significant effected to the local financial performance. But the local retribution, profit sharing tax, have insignicant effect to the local financial performance.

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