Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia

Research Article

Analysis of Factors Affecting Local Tax Revenue

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  • @INPROCEEDINGS{10.4108/eai.10-8-2022.2320791,
        author={Zulia  Hanum and Lydiah Permata Sari},
        title={Analysis of Factors Affecting Local Tax Revenue},
        proceedings={Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia},
        publisher={EAI},
        proceedings_a={ICBAE},
        year={2022},
        month={8},
        keywords={gross regional domestic product (grdp) per capita grdp inflation population regional tax revenue},
        doi={10.4108/eai.10-8-2022.2320791}
    }
    
  • Zulia Hanum
    Lydiah Permata Sari
    Year: 2022
    Analysis of Factors Affecting Local Tax Revenue
    ICBAE
    EAI
    DOI: 10.4108/eai.10-8-2022.2320791
Zulia Hanum1,*, Lydiah Permata Sari1
  • 1: Universitas Muhammadiyah Sumatera Utara
*Contact email: zuliahanum@umsu.ac.id

Abstract

Problem in study this is not yet achievement of revenue target tax area in Deli Serdang Regency, where tax accepted area government will be used for progress area that's fine through means nor infrastructure. Destination from study this is for analyze influence of product gross regional domestic (GDP), per capita GRDP, inflation and total population to reception tax areas in Deli Serdang Regency in 2015 – 2020. Data primary in research this is the data obtained and collected by doing study by live in Body Regional Income County Deli Serdang. Data analysis used is statistical descriptive, Analysis multiple linear regression , test assumptions classic . Hypothesis tested with using t test and f test. Research results by Partial show that product gross regional domestic (GDP), GRDP Per capita and total population take effect positive significant to reception tax area in Deli Serdang Regency with Mark significance each of 0.022, 0.017 and 0.031. Meanwhile for variable inflation no have significant influence to reception tax area in Deli Serdang Regency with Mark significance of 0.69. However by Simultaneous GRDP, GRDP Per capita, inflation and total population take a significant positive effect to the reception tax area