Pengaruh Pajak Parkir, Pajak Reklame, dan Pajak Penerangan Jalan terhadap Belanja Modal Pemerintah Daerah Kota Balikpapan

Authors

  • Azizah Olvicka Mayoda Universitas Mulawarman
  • Muhammad Iqbal Universitas Mulawarman

DOI:

https://doi.org/10.30651/jms.v9i3.22784

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Pajak Parkir, Pajak Reklame, dan Pajak Penerangan Jalan Terhadap Belanja Modal Daeah Kota Balikpapan. Jenis penelitian ini menggunakan penelitian kuantitatif dengan pendekatan deskriptif yang menggunakan data sekunder dengan analisis data menggunakan Statistik Deskriptif, Analisis Regresi Berganda, Uji Asumsi Klasik, Uji Koefisien Korelasi, Uji Koefisien Determinasi R2. Hipotesis di uji menggunakan Uji t dan Uji F dengan Statistical Package For Social Science (SPSS) 25. Sampel yang digunakan adalah data Pajak Parkir, Pajak Reklame, dan Pajak Penerangan Jalan serta Laporan Realisasi Anggaran Pendapatan dan Belanja Modal Daerah Tahun 2010-2020. Hasil penelitian ini menunjukkan bahwa Pajak Parkir dan Pajak Reklame tidak berpengaruh positif dan signifikan terhadap Belanja Modal dan Pajak Penerangan Jalan berpengaruh positif dan signifikan terhadap Belanja Modal. Selain itu secara bersama-sama Pajak Parkir, Pajak Reklame, dan Pajak Penerangan Jalan secara simultan berpengaruh terhadap Belanja Modal Pemerintah Daerah Kota Balikpapan.

Downloads

Published

2024-06-11

How to Cite

Azizah Olvicka Mayoda, & Iqbal, M. (2024). Pengaruh Pajak Parkir, Pajak Reklame, dan Pajak Penerangan Jalan terhadap Belanja Modal Pemerintah Daerah Kota Balikpapan . Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 9(3). https://doi.org/10.30651/jms.v9i3.22784

Issue

Vol. 9 No. 3 (2024)

Section

Artikel

License

The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright of the article shall be assigned to Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah and Faculty Of Islamic Religiuos Universitas Muhammadiyah Surabaya as publisher of the journal.

Copyright encompasses exclusive rights to reproduce and deliver the article in all form and media, including reprints, photographs, microfilms and any other similar reproductions, as well as translations. The reproduction of any part of this journal, its storage in databases and its transmission by any form or media, such as electronic, electrostatic and mechanical copies, photocopies, recordings, magnetic media, etc., will be allowed only with a written permission from Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah and Faculty Of Islamic Religiuos Universitas Muhammadiyah Surabaya.

Faculty Of Islamic Religiuos Universitas Muhammadiyah Surabaya, the Editors and the Advisory Editorial Board make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the Tadarus are sole and exclusive responsibility of their respective authors and advertisers.

Rights of Authors
The Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah And Faculty Of Islamic Religiuos Universitas Muhammadiyah Surabaya recognize the retention of the following:

  • Patent and trademark rights and rights to any process or procedure described in the article.
  • The right to photocopy or make single electronic copies of the article for their own personal use, including for their own classroom use, or for the personal use of colleagues, provided the copies are not offered for sale and are not distributed in a systematic way outside of their employing institution (e.g. via an e-mail list or public file server). Posting of an article on a secure network (not accessible to the public) within the author institution is permitted.
  • The right, subsequent to publication, to use the article or any part thereof free of charge in a printed compilation of works of their own, such as collected writings or lecture notes.