Pengaruh Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Pemerintah Daerah Kabupaten Bandung Barat Tahun 2011-2020

Abstract

This study was conducted to determine the Effect of Regional Taxes and Regional Levies on the Regional Original Income (PAD) of the West Bandung Regency Government in 2011-2020. This study used as many as 30 samples. The results showed that local taxes had a positive and significant effect on the original income of the West Bandung Regency. Likewise with regional levies, it has a positive and significant effect on the original income of the West Bandung Regency. Meanwhile, simultaneously, regional taxes and regional levies have a positive and significant effect on the original income of the West Bandung Regency.