AZIZAH, NUR (2020) PENGARUH PRODUK DOMESTIK REGIONAL BRUTO, INFLASI DAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus di Seluruh Provinsi Indonesia Tahun 2014-2018). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to determine the effect of regional gross domestic product, local taxes and inflation on local revenue. The object of this research is all provinces in Indonesia in 2014-2018. The research sample used was saturated sampling method which took the entire population into the research sample. This study uses secondary data from the Central Bureau of Statistics 2014-2018. This study uses descriptive statistical test analysis, classical assumption tests including normality test, multicolonierity test, heterocedasticity test, autocorrelation test, and hypothesis testing in the form of determination coefficient test (R2), F test, T test and multiple linear regression analysis test. The results of this study indicate that simultaneously gross regional domestic product, local taxes and inflation have a positive and significant effect on local revenue. Partially, gross regional domestic product and local taxes have a positive and significant effect on local revenue. Meanwhile, inflation has no effect on local revenue. Keywords : Gross Regional Domestic Product, Regional Taxes, Inflation, Local Own Income Penelitian ini bertujuan untuk mengetahui pengaruh produk domestik regional bruto, pajak daerah dan inflasi terhadap pendapatan asli daerah. Objek penelitian ini adalah seluruh provinsi di Indonesia tahun 2014-2018. Sampel penelitian yang digunakan dengan metode sampling jenuh yang mengambil seluruh populasi menjadi sampel penelitian. Penelitian ini menggunakan data sekunder dari Badan Pusat Statistik tahun 2014-2018. Penelitian ini menggunakan analisis uji statistik deskriptif, uji asumsi klasik diantaranya uji normalitas, uji multikolonieritas, uji heterokedastisitas, uji autokorelasi, dan uji hipotesis berupa uji koefisien determinasi (R2), uji F, uji T serta uji analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa secara simultan produk domestik regional bruto, pajak daerah dan inflasi berpengaruh positif dan signifikan terhadap pendapatan asli daerah. Secara parsial, produk domestik regional bruto dan pajak daerah berpengaruh positif dan signifikan terhadap pendapatan asli daerah. Sedangkan inflasi tidak berpengaruh terhadap pendapatan asli daerah. Kata Kunci : Produk Domestik Regional Bruto, Pajak Daerah, Inflasi, Pendapatan Asli Daerah
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