PENGARUH PAJAK DAN RETRIBUSI PARKIR TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA SURABAYA

Abstract

Components of revenue (PAD) is expected to increase revenue (PAD) that
Surabaya city in taxes and local retribution. As for the types of local taxes
and levies that are interesting to study taxes and parking fees.
This study aimed to determine: (1) How much influence does the parking
tax revenue (PAD) in Surabaya, (2) How much influence does the parking
levy revenue (PAD) in Surabaya, and (3) Is the parking tax and parking
levy simultaneously affect the revenue (PAD) in Surabaya.
The research used a quantitative approach that is ex post facto that is
studying the facts are already there. Describe a process by way of
interpreting the data that has been processed. The data used in this study is
time series data (time series) during 2005 to 2012 include data: parking tax,
parking fees, and revenue of Surabaya. The analysis used is multiple linear
regression analysis.
Results of multiple linear regression showed that the count of 205 132 F is
also supported with a significance level of 0.000 the value is less than 0.05
or 5%, thus H0 is rejected and Ha accepted. This means that the parking
tax (X1) and parking fees (X2) has a significant effect simultaneously to
local revenues or PAD (Y).
Based on the study, the researchers suggested that the withdrawal of taxes
and levies penerikannya supervised parking for more leverage and increase
the amount of labor because it can help the process of withdrawal and a
wide range of areas.
 
Keyword : Tax , Road Pricing  , District Own Source Revenue