PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, LAIN-LAIN PENDAPATAN ASLI DAERAH YANG SAH DAN BAGI HASIL PAJAK TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH PADA PEMERINTAHAN KABUPATEN ATAU KOTA DI PROVINSI JAWA TENGAH (Studi Empiris Pada Kabupaten / Kota Provins

Abstract

The aim (purpose) of this study is to prove empirically the influence of Local taxes, Levies, Other Original Revenue aand Tax Revenue-sharing on the level of independence of the Regency / City in Central Java Province period 2012-2014. The analytical method use in this study was a quantitative method with regression test, by doing Classic Assumption test before achieving the best model of study. Variables in this study were Local Taxes, Levies, Other Original Revenue aand Tax Revenue-sharing as independent variables and the región autonomy as dependent variable.
The total population of this study were 29 regencies and 6 towns in Central Java Province, using census. The result was that 35 regencies/towns were used as samples from the years 2012 up through the year 2014. The result of this study was: Local Taxes, Other Original Revenue and Tax Revenue-sharing significantly affect the Región’s Autonomy, and Levies not significantly affect the level of Regional Autonomy.
Key Words : Local Taxt, Levies, Other Original Revenue and Tax Revenue-sharing and Region’s Autonomy.