The Effect of Regional Tax and Regional Retribution on The Regional Financial Independence at Regency or City in West Sumatera Province Period 2014-2016

Nur, Fikhariani Qadhar (2018) The Effect of Regional Tax and Regional Retribution on The Regional Financial Independence at Regency or City in West Sumatera Province Period 2014-2016. Diploma thesis, Universitas Andalas.

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Abstract

ABSTRACT This research aims to determine whether the Regional Tax and Regional Retribution have a significant influence on the Regional Financial Independence of regency / city in West Sumatera Province. The method of analysis used in this study is quantitative method, with the number of samples 19 regencies / cities each year in West Sumatra Province. This research was conducted for the period 2014-2016. The type of data used is secondary data. Data obtained through the Central Bureau of Statistics (BPS) of West Sumatra Province. The data analyzed in this research is processed from the Regional Budget (APBD) and Local Budget Realization Report. The data that have been collected is analyzed by data analysis method which is done by classical assumption test before doing hypothesis testing. Hypothesis testing in this research used multiple linear regression with T test, F test and coefficient of determination test. The results of the analysis show that partially Regional Tax has a significant influence on the Regional Financial Independence, meanwhile Regional Retribution has no significant influence on the Regional Financial Independence. Simultaneously Regional Tax and Regional Retribution have a significant influence on the Regional Financial Independence. The value of adjusted R2 is 0.405, This value indicates that 40.5% variation or change on Regional Financial Independence in West Sumatera can be explained by variation of Regional Tax and Regional Retribution. While the remaining 59.5% is explained by other reasons not included in the research model. Keywords:Regional Financial Independence, Regional Tax, Regional Retribution ABSTRAK Penelitian ini bertujuan untuk mengetahui apakah Pajak Daerah dan Retribusi Daerah berpengaruh signifikan terhadap Kemandirian Keuangan Daerah kabupaten / kota di Provinsi Sumatera Barat. Metode analisis yang digunakan dalam penelitian ini adalah metode kuantitatif, dengan jumlah sampel 19 kabupaten / kota setiap tahun di Provinsi Sumatera Barat. Penelitian ini dilakukan untuk periode 2014-2016. Jenis data yang digunakan adalah data sekunder. Data diperoleh melalui Badan Pusat Statistik (BPS) Provinsi Sumatera Barat. Data yang dianalisis dalam penelitian ini diproses dari Anggaran Pendapatan dan Belanja Daerah (APBD) dan Laporan Realisasi Anggaran Daerah. Data yang telah terkumpul dianalisis dengan metode analisis data yang dilakukan dengan uji asumsi klasik sebelum melakukan pengujian hipotesis. Pengujian hipotesis dalam penelitian ini menggunakan regresi linier berganda dengan uji T, uji F dan uji koefisien determinasi. Hasil analisis menunjukkan bahwa secara parsial Pajak Daerah berpengaruh signifikan terhadap Kemandirian Keuangan Daerah, sedangkan Retribusi Daerah tidak berpengaruh signifikan terhadap Kemandirian Keuangan Daerah. Bersamaan dengan itu, Pajak Daerah dan Retribusi Daerah memiliki pengaruh signifikan terhadap Kemandirian Keuangan Daerah. Nilai adjusted R2 adalah 0,405, Nilai ini menunjukkan bahwa 40,5% variasi atau perubahan pada Independensi Keuangan Regional di Sumatera Barat dapat dijelaskan oleh variasi Pajak Daerah dan Retribusi Daerah. Sedangkan sisanya 59,5% dijelaskan oleh alasan lain yang tidak termasuk dalam model penelitian. Kata kunci: Kemandirian Keuangan Daerah, Pajak Daerah, Retribusi Daerah

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