PENGARUH PDRB, INVESTASI, INFLASI, JUMLAH PENDUDUK, DAN IMPLEMENTASI UNDANG - UNDANG NO. 28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENERIMAAN PAJAK BUMI DAN BANGUNAN (STUDI KASUS : KOTA SEMARANG)

Abstract

Based on The Act No. 28 of 2009 about Local Taxes and Local Levies, property tax of the urban and rural sectors was diverted into local tax. Although the revenue of the property tax are fully permeated into local taxes, but the percentage of the property tax contribution to the Local Revenues and Expenditures Budget (APBD) actually decreased. In addition, the high number of realizations that occur each year were not in line with the growth of realization that decreased. So, that causes the question of which factors that causes the growth of property tax revenue decreased. Whether economic factors such as GDRP, investment, and inflation, also the cofounding factors such as population and implementation of property tax diversion into local taxes are used in this research. These factors influence the NJOP, by increasing the NJOP will also increase the property tax revenue. This research aims to analyze the influence of these factors to the property tax revenue in Semarang. The theory used in this research is the theory of property tax and elasticity theory. The data used are quarterly time series data from since 2007 – 2016. The models used is multiple linear regression using double logarithm. The result showed that investment, population, and implementation of the Act No. 28 of 2009 are significantly positive effect on the property tax revenue. While inflation and GDRP has an insignificant effect on the property tax revenue, although the coefficient of direction is positive.