Main Article Content
Abstract
The purpose of this study was to determine and analyze the effect of taxes in the areas of shopping areas and analyze the impact of levies to the shopping area, analyze the impact of general allocation funds to the shopping areas, analyze the effects of taxes, retribution and general allocation to the shopping area either partially or simultaneously Agency business Regional Tax and Retribution Medan. The approach used in this research is an associative approach. The population in this study is a report on the budget and actual weight of taxes and levies refineries cities terrain while samples that meet the criteria of sampling observations made during 5 consecutive years. Data collection techniques in this study using secondary data. Data analysis techniques in this study using Classical Assumption Test, Multiple Regression, Hypothesis test (t-test and F test), and the coefficient of determination. The data in this study using the SPSS software program (Statistics Package for the Social Sciences) version of the partial 16.00. No significant positive effects of local taxes to the shopping area, there is no negative effect and significant correlation between regional spending. No levies to no positive effect and significant among general allocations to the existing shopping areas. The simultaneous positive and significant influence between local taxes, levies and general allocations of the expenditure on the Agency business areas Taxes and levies of Medan.
Keywords: Shopping Area, Local Taxes, Levies General Allocation Fund
Article Details
References
- Ahmad, Y. (2008). The relationship between the Central Government and Local in Indonesia. Jakarta: King Grafindo Persada.
- Bastian, I. (n.d.). Public sector accounting. Jakarta: Four Salemba.
- Debby Rotinsulu Ch, Kolinug, F. C., & Kumenaung, A. G. (2013). Analysis of Effect of General Allocation Fund Regional Income And Expenditure Of Manado City Government. Journal of the Faculty of Economics. Saam Ratulangi University.
- Fajariani. (2013). Imposition Analysis Progressive Tax Rates Motor Vehicle Tax Based On The Four Maxims. Accounting Journal. Surabaya State University.
- Fitria, A. (2013). Effect of Local Taxes and Levies To Shopping Area. Journal of Accounting Faculty of Economics. Indonesian Computer University.
- Halim, A., & Kusufi, M. S. (2013). Regional Financial Accounting. Jakarta: Four Salemba.
- Juliandi, A., Manurung, I., & Saprinal. (2014). Business Research Methodology Concepts and Applications (First Edit). Terrain: UMSU PRESS.
- Mardiasmo. (2013). Taxation (Revised Ed). Yogyakarta: CV. Andi Offset. Ocean, A. A. (2015). Taxation Indonesia. Jakarta: PT. King Grafindo Persada.
- Sarwono, E. (2012). Effect of Tax Levies, Local Income, Other Income Allocation Legal and General Allocation Fund (DAU) Against The Local Shopping Shopping districts/cities throughout Indonesia for Fiscal Year 2010-2011. Journal of the Faculty of Economics and Business, University of Dian Nuswantoro.
- Widiyanto, A. (2012). Evaluation Revenues Property Tax in Klaten Regency Year 2007-2011. The University of Muhammadiyah Surakarta.
References
Ahmad, Y. (2008). The relationship between the Central Government and Local in Indonesia. Jakarta: King Grafindo Persada.
Bastian, I. (n.d.). Public sector accounting. Jakarta: Four Salemba.
Debby Rotinsulu Ch, Kolinug, F. C., & Kumenaung, A. G. (2013). Analysis of Effect of General Allocation Fund Regional Income And Expenditure Of Manado City Government. Journal of the Faculty of Economics. Saam Ratulangi University.
Fajariani. (2013). Imposition Analysis Progressive Tax Rates Motor Vehicle Tax Based On The Four Maxims. Accounting Journal. Surabaya State University.
Fitria, A. (2013). Effect of Local Taxes and Levies To Shopping Area. Journal of Accounting Faculty of Economics. Indonesian Computer University.
Halim, A., & Kusufi, M. S. (2013). Regional Financial Accounting. Jakarta: Four Salemba.
Juliandi, A., Manurung, I., & Saprinal. (2014). Business Research Methodology Concepts and Applications (First Edit). Terrain: UMSU PRESS.
Mardiasmo. (2013). Taxation (Revised Ed). Yogyakarta: CV. Andi Offset. Ocean, A. A. (2015). Taxation Indonesia. Jakarta: PT. King Grafindo Persada.
Sarwono, E. (2012). Effect of Tax Levies, Local Income, Other Income Allocation Legal and General Allocation Fund (DAU) Against The Local Shopping Shopping districts/cities throughout Indonesia for Fiscal Year 2010-2011. Journal of the Faculty of Economics and Business, University of Dian Nuswantoro.
Widiyanto, A. (2012). Evaluation Revenues Property Tax in Klaten Regency Year 2007-2011. The University of Muhammadiyah Surakarta.