Analisis Kontribusi Penerimaan Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Daerah Pada 26 Kabupaten/ Kota di Provinsi Jawa Barat

Abstract

This research has the aim of knowing, analyzing and describing the contribution of regional tax and levies to regional income. The population of districts / cities in West Java Province is 18 districts and 9 cities, provided that they have realized APBD from 2009 to 2018 and those sampled in this study are 17 districts and 9 cities in West Java Province (1 district does not meet the requirements which has been determined, namely Pangandaran District). This type of quantitative research. The analytical tool used is panel data regression with the Chow test and Hausman test. The results of the tests carried out are that the contribution of regional tax revenue has an effect on regional income, the contribution of regional levies has no effect on regional income, while simultaneously the contribution of regional tax and regional levies has an effect on regional income