PENGARUH PAJAK, RETRIBUSI DAN PENDAPATAN LAINLAIN YANG SAH TERHADAP PENDAPATAN DAERAHDI PEMERINTAH KABUPATEN TABANAN

Authors

  • Nyoman Ariana Guna,SE M.Agb Author
  • Drs I Dewa Gede Rastana. M.Agb Author
  • Dr I Wayan Mula Sarjana,SE, M.Si Author

Keywords:

Legitimate Income, Taxes, Levies and Other Income

Abstract

 Many factors can affect regional income in the Tabanan Regency Government, one of
which is taxes, levies and other legitimate income, so in this study it will be examined
about the effect of taxes, levies and other legitimate income on regional income in the Tabanan Regency Government.

Based on data analysis, the results obtained (1) tax has a positive and significant effect partially on regional income in the Tabanan Regency Government, because the t-count value is greater than the t-table value (5.827 > 1.943) and the significance value is less than five percent (0.000 < 0.050 ), (2) retribution has a positive and significant effect partially on regional income in the Tabanan Regency Government, because the t-count value is greater than the t-table value (2.971 > 1.943) and the
significance value is less than five percent (0.000 < 0.050), ( 3) Other legitimate
income has a positive and significant partial effect on regional income in the Tabanan
Regency Government, because the t-count value is greater than the t-table value
(3.846 > 1.943) and the significance value is less than five percent (0.042 < 0.050)
and (4) taxes, levies and other legitimate income have a significant simultaneous
effect on regional income in the Taba Regency Government nan, because the
calculated F value is greater than the table F value (34.009 > 4.760).
To the Tabanan Regency government given the importance of regional income in
carrying out regional development, it is hoped that the Tabanan Regency government
should be able to optimize the potential of the region it has so that revenue from
taxes, levies and other legitimate income can continue to increase in the future 

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Published

01-01-2026