ANALISIS PAJAK DAERAH, RETRIBUSI DAERAHDAN LABA BADAN USAHA MILIK DAERAH TERHADAPPENDAPATAN ASLI DAERAH DI KABUPATEN PESISIR SELATAN

Abstract

Revenue (PAD) is one indicator that determines the degree of independence of a region. PAD is a source of local revenue that comes from the region itself. The purpose of this study to determine the effect of the local taxes revenue in Pesisir Selatan district.To find out  the effect of retribution to revenue in Pesisir Selatan District.To determine the effect of profit owned enterprises toregional income in the Pesisir Selatan District. Test have been done by testing the statistical test Regression Coefficients (t-test), the coefficient of determination (R2), the F test (F-test), and the classical assumption that Normality, Multicollinearity, Autocorrelation, Heteroskidastity.

Results of this study indicate that local taxes are positive and significant effect, indicating that the retribution are not positive and significant effect, and shows that the profit owned enterprises and a significant positive effect on revenue in the South Coastal District.

Keywords: PAD, Taxes, Retribution, profit enterprises