Ratna Dewi, Dwi Roshita (2020) PENGARUH PAJAK BUMI DAN BANGUNAN, PAJAK HOTEL DAN RESTORAN DAN RETRIBUSI PARKIR TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN GRESIK DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL MODERASI. Other thesis, UPN VETERAN JATIM.
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Abstract
Local Own Revenue (LOR) is an income obtained from the region, which is collected based on regional regulations in accordance with the legislations. It is a regional income as a result of local taxes, levies, wealth management of separated natural resources and other legitimate regional incomes. This study aims to examine the effect of land and building tax, hotel and restaurant tax, and parking levies on local revenue with tax compliance as a moderating variable. This research was conducted in Regional Financial and Asset Management Revenue Service in Gresik Regency and at the Transportation Agency in Gresik District. This is a quantitative research with a descriptive approach, using secondary data. Data were collected from documentation and literature review. The analysis technique in this study uses Partial Least Square (PLS) with smart PLS 3.0 software program. The results of this study indicate that the land and building tax, hotel and restaurant tax have a positive effect on the regional income while the parking levies do not. Taxpayer compliance as a moderating variable does not have any effect on the relationship between land and building tax, hotel and restaurant tax, and parking levies on local revenues. Keywords: Local Revenue, Land and Building Tax, Hotel and Restaurant Tax, Parking Levies, Taxpayer Compliance
| Item Type: | Thesis (Other) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Users 13 not found. | ||||||||
| Date Deposited: | 16 Feb 2021 11:10 | ||||||||
| Last Modified: | 16 Feb 2021 11:10 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/974 |
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