PENGARUH PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN KERINCI

Abstract

This study aims to test empirically the influence of local tax contributions to Local Revenue in Kerinci District. The data used  in this study is a realization local tax revenue on 2009 – 2015 from the Kerinci District of Badan Pusat Statistik.

Type of research that used is quantitative study. Technique analyse data used contributions analyse, technique analyse data, classic assumption The hypothesis of this research were tested using multiple regression analysis.. The results showed that contributions of restaurant tax, street lighting tax and land and building tax is very less. While contribution of restaurant tax and street lighting tax is doesn’t significant effect and land and building tax is significant effect on the Local Revenue.

Key Words : Local Revenue, Restaurant tax, Street lighting tax, Land and building tax