PENGARUH PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH PROVINSI JAWA BARAT

West Java Province in an effort to improve people's welfare, the West Java Provincial Government is trying to increase Regional Income (PD), one of which is through taxes. In the regional income report of West Java Province, local taxes are sourced from motor vehicle taxes, motor vehicle fuel taxes, and cigarette taxes with text data types. This thesis aims to determine and analyze the effect of local taxes on local revenue in West Java province for the 2020-2021 period. The data analysis technique used in this research is data normality test, product moment correlation analysis, simple linear regression analysis, coefficient of determination analysis, and t-test. From the results of this study indicate that local taxes have a significant effect on local revenue in the province of West Java.

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Publication Details

Journal
Land Journal
Published
2025-07-25
DOI
https://doi.org/10.47491/landjournal.v6i2.4306
Primary Topic
Economic Growth and Fiscal Policies
Type
article
Field-Weighted Citation Impact
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article

PENGARUH PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH PROVINSI JAWA BARAT

Syahrial Syahrial
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Land Journal
Economic Growth and Fiscal Policies
article

PENGARUH PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH PROVINSI JAWA BARAT

Syahrial Syahrial
article en

Abstract

West Java Province in an effort to improve people's welfare, the West Java Provincial Government is trying to increase Regional Income (PD), one of which is through taxes. In the regional income report of West Java Province, local taxes are sourced from motor vehicle taxes, motor vehicle fuel taxes, and cigarette taxes with text data types. This thesis aims to determine and analyze the effect of local taxes on local revenue in West Java province for the 2020-2021 period. The data analysis technique used in this research is data normality test, product moment correlation analysis, simple linear regression analysis, coefficient of determination analysis, and t-test. From the results of this study indicate that local taxes have a significant effect on local revenue in the province of West Java.

Land JournalVol. 6(2)
Openalex Percentile: Top 73%
Economic Growth and Fiscal Policies
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