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PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BANDUNG BARAT

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ABSTRACT EFFECT OF REGIONAL TAXES AND REGIONAL RETRIBUTION ON ORIGINAL REVENUE OF BANDUNG BARAT REGENCY Written by: Xanana Gusmao Siringo – Ringo Nim: 1632141 The purpose of this study was to determine the effect of local taxes and levies on local revenue in West Bandung Regency. This research was conducted using descriptive methods and data collected based on the financial statements of West Bandung Regency in 2010-2017. The variables in this study are Regional Tax (X1), Regional Retribution (X2) and Local Original Revenue (Y). Data analysis uses descriptive statistical analysis, correlation coefficient, determination coefficient, significant test, t test and f test, linear regression analysis. The results showed that local taxes increased every year and likewise local user fees increased each year and it was found that local revenue increased each year in West Bandung regency. The results of the study also showed that there was a significant influence of Regional Taxes and Regional Levies on Local Revenue as seen from the F count of 106,296 and p-value 0,000 <0.05 From these results it can be suggested to West Bandung Regency to pay attention to aspects of local taxes and levies so as to increase the original revenue of West Bandung regency. This is done so that the people of West Bandung Regency can be more prosperous. Keywords: Regional Taxes, Levies and Local Own-Source Revenues