PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH PADA PEMERINTAHAN KABUPATEN DAN KOTA DI PROVINSI SUMATERA SELATAN PERIODE 2009-2013

The Influence of Local Tax and Local Retribution to Local Own Revenue in Regency and City in South Sumatera Province Period 2009-2013 Siti Zumratul Hidayah, 2016 (xiv + 48 Pages) Email: zumra_46@rocketmail.com The purpose of this study is to know how much influence local tax and local retribution to local own revenue in regency and city in south sumatera province. Type of research is associative quantitative research, with 10 regency and 4 city as a sample. The data analyzed in this research we collected through the realization of region budget of revenue (APBD). The data were taken from website Financial Department of Republic Indonesia (www.djpk.depkeu.go.id). The analysis technique used was multiple regression analysis, descriptive statistical, classic assumption test, hypothesis testing and used SPSS (Statistic product and Service Solution) 20.0 Version. The result of this research showed in independent variable are local tax and local retribution simultaneously it can explain and influence significantly the realization of revenue of local own revenue 90,4%. Partially variable local tax and local revenue has positively and significantly effect to local own revenue while variable local retribution has no significantly influence to local own revenue. Contribution of local tax is 73,79% and local retribution is 4,84% to local own revenue