Pengaruh produk domestik regional bruto (PDRB), jumlah pelanggan, daya yang dikonsumsi terhadap pajak penerangan jalan di Kabupaten Lumajang

Murdiansyah, Isnan, Wahyuni, Nanik and Lestari, Yona Octiani (2019) Pengaruh produk domestik regional bruto (PDRB), jumlah pelanggan, daya yang dikonsumsi terhadap pajak penerangan jalan di Kabupaten Lumajang. Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen (JPEKBM), 3 (2). pp. 17-28. ISSN 2581-0707

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Abstract

Local governments are allowed to collect local taxes in accordance with Law No. 28 of 2009. Collection of local taxes in a region is adjusted to the potential and regional policies stipulated by Regional Regulations (Perda). The target of street lighting tax revenue in Lumajang Regency which is set every year is always increased by the Lumajang Regency Government. Meanwhile, if seen from the achievement always exceeds the target set but it is not in line with its growth. This indicates the realization of the street lighting tax revenue in Lumajang Regency is not in accordance with the existing potential. The purpose of this study was to determine the effect of gross regional domestic (GRDP), number of customers and power consumed on road lighting tax in Lumajang Regency. This study uses secondary data from 2005-2014. The analytical method used in this research is quantitative descriptive method with regression analysis on data that has been interpolated. This study produces findings that the GRDP, number of customers and power consumed can affect the street lighting tax in Lumajang Regency and the independent variable has a positive and significant effect simultaneously on road lighting tax revenue in Lumajang Regency. And the results of calculating the contribution of the street lighting tax to PAD show good results.

Item Type:	Journal Article
Keywords:	GRDP; number of customers; power consumed and street lighting tax
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Nanik Wahyuni
Date Deposited:	29 Mar 2021 03:11

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