ANALYSIS OF THE EFFECT OF LOCAL TAXES AND LEVIES ON LOCAL REVENUE IN THE PROVINCE OF YOGYAKARTA

Abstract

In order to realise the implementation of regional autonomy, the source of the implementation of regional autonomy is highly dependent on the role of Local Revenue.

The purpose of this study was to determine: 1) The significant influence between local taxes (X1) on local revenue (Y), 2) The significant influence between local retribution (X2) on local revenue (Y). With a case study in the Special Region of Yogyakarta Province in 2013-2022. The type of research used in this research is quantitative research method. The sample used is the local revenue report, local taxes, and local levies in the period 2013-2022.

Keywords: Local Tax, Local Retribution, Local Revenue.