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PENGARUH PENERIMAAN PAJAK PENERANGAN JALAN DAN PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH PROVINSI DKI JAKARTA

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ABSTRACT THE EFFECT OF REVENUE OF STREET LIGHTING TAX AND PARKING TAX ON INCOME ORIGINAL AREA OF DKI JAKARTA PROVINCE Written by: Rosmauli Student ID: 1832048 Tax is a mandatory levy to the public for the state, where the proceeds of the tax levy are used to fund government and state expenditures. Tax revenue in Indonesia has not been fully realized, it can be seen from several existing cases. Based on this, there are two types of taxes that affect local revenue, namely street lighting taxes and parking taxes. This study aims to determine the effect of street lighting tax revenue and parking tax on local revenue for the province of DKI Jakarta. This research is a quantitative study with primary and secondary data obtained from the DKI Jakarta Provincial Original Revenue Agency and the DKI Jakarta Provincial Financial Management Agency. The total sample in this study was 36 samples, namely street lighting tax receipts, parking taxes, and local revenue from 20182020 with monthly reporting. Data processing was carried out with SPSS version 26. The data analysis used was descriptive statistics, correlation coefficient, coefficient of determination, significant t test, classical assumption test, F significant test, multiple and simple linear regression analysis. The results of the study indicate that the street lighting tax and parking tax have an effect but not significantly on local revenue, where the higher the street lighting tax and tax revenue, the higher the local revenue Keywords: Street Lighting Tax, Parking Tax and Local Revenue.