DETERMINAN PENDAPATAN PAJAK DAERAH KOTA SURABAYA

Siti Junaida, NIM.: 19108010036 (2024) DETERMINAN PENDAPATAN PAJAK DAERAH KOTA SURABAYA. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Regional tax revenue is a contribution owed by individuals or agencies to the region that is mandatory based on the law, and for regional tax revenue is used for the interests and welfare of the community. Regional taxes consist of hotel, restaurant, parking, advertising, entertainment, water and land taxes and land and building taxes. The government and the community must work together in increasing regional tax revenue where the government must socialize regional tax regulations so as to increase public awareness in paying taxes. The purpose of this study was to determine whether GRDP per capita, population, number of industries and number of tourists affect the regional tax revenue of the city of Surabaya in 2000-2022 using the multiple linear regression method. The results obtained are that GRDP per capita and the number of tourists have a significant positive effect on regional tax revenue, while the number of residents and the number of industries do not affect the regional tax revenue of the city of Surabaya.

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