Pengaruh Pajak Daerah, Retribusi Daerah, dan Produk Domestik Regional Bruto Terhadap Kapasitas Fiskal Kota Pontianak
| Main Author: | Widyaningsih, Atria Tiffany |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Fakultas Ekonomi dan Bisnis, UNTAN
, 2018
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| Subjects: | |
| Online Access: |
http://jurnal.untan.ac.id/index.php/JJ/article/view/25893 http://jurnal.untan.ac.id/index.php/JJ/article/view/25893/pdf |
Daftar Isi:
- Based on regression equation result, local tax has negative influence to fiscal capacity so that if local tax increase IDR1 that impact decrease in fiscal cmcity equal to -27,449. It is stated that the rise and fall of the value of local tax realization has an effect on the income and allocation of expenditure of a region that support public expenditure infrastructure in fulfilling the economic requirement of society. The regional ratio has a negative influence on fiscal capacity so that if the regional retribution increases IDR1 resulted in a decrease in fiscal capacity of-28.216. This suggests that the rise and fall of the value of realization of regional levies affects the income of a region and the allocations of expenditure that support public expenditure infrastructure in meeting the economic needs of the community. PDRB has a positive influence on fiscal capacity so that if the PDRB increases IDR1 resulted in a decrease in fiscal capacity of 211,076,629.