ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK DAERAH ( Studi Kasus di Kabupaten Semarang )

Abstract

The study is aimed to identify factors influence to the local income (tax); to analyse elasticity of the respective factors and to formulate some efforts for enhancing the local income. Multiple regression has been employed to estimate the local income (tax) model using secondary data (yearly) from 1980 to 2000 (N = 21). The observed taxes in the study among others are: hotel and restaurant tax, amusement tax, advertisement tax, road lighting tax and parking tax. The results showed that the dominant factors influence toward tax local income in Semarang Regency are: (1) population; (2) electricity customers; (3) income percapita; (4) numbers of tax collector; and (5) number of visitor. In order to induce the tax local income, therefore the study recommended several efforts such as: (1) to re-assess the minimum limit of 900 watts for new customers of electricity, this limit might need to be flexible to accommodate the customers' demand; (2) to fasilitate a favour climate for people income echancement; (3) to attrack more visitor to enter Semarang Regency; (4) to review the parking designs and follow-up with upgrading the local regulations. The data observed by this study is using serial time in year basis with N = 21. Due to limited data the study can not expand the range of sample beyond N = 21. This should be taken in account for the future research in order to get more variability in analysis. Moreover to provide more depth analysis then qualitative analysis should be elaborated in the future research.