PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH

ABSTRACT This study aims to determine the effect of local tax and regional retribution on local revenue in all districts in South Sumatra with the research period from 2019 to 2021. The data used in this study is secondary data. The population in this study were all districts in the province of South Sumatra. The sample in this study were all members of the population. The sampling technique in this study used the census method. Saturated sampling method or other terms census is a sampling technique when all members of the population are used as samples. In this study, data were obtained for 17 districts with a total of 51 samples. Hypothesis testing is done by multiple regression analysis. The results of this study indicate that local taxes have an effect on local revenue and regional retribution have no effect on local revenue. Keywords : Local Taxe, Regional Retribution, Local Revenu