Lestari, Chintya Anggun (2024) Pengaruh Penerimaan Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah dengan Jumlah Penduduk sebagai Variabel Moderasi pada Pemerintah Kabupaten Lamongan. (The Influence of Regional Tax Revenue and Regional Levy on Original Regional Income with Population as a Moderating Variable in the Lamongan Regency Government). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
This study aims to determine and analyze the effect of regional tax revenues and regional retribution on regional original income with population as a moderation variable in the Lamongan Regency Government in 2015-2022. This research is included in quantitative research with the type of data used, namely secondary data obtained from the Financial Management Agency (BPK) of East Java Province Representative and the Central Statistics Agency (BPS) of Lamongan Regency. The population in this study is all reports containing the types of regional taxes, regional retribution, regional original income and population of Lamongan Regency for 2015- 2022 totalling 334 data. The sampling technique is purposive sampling with the final number of samples used which is 240 data. The data analysis method used is descriptive data analysis with the help of SmartPLS statistical tools. The results of this study show that regional taxes and regional retribution have a positive and significant effect on regional original income, population is able to moderate the relationship of regional taxes to regional original income with weak categories, and population is able to moderate the relationship of regional retribution to regional original income with strong categories.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | regional tax, regional retribution, regional original income, population |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222000043 Chintya Anggun Lestari |
| Date Deposited: | 14 Aug 2024 01:48 |
| Last Modified: | 16 Aug 2024 07:12 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/30884 |
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