ABSTRACT

M. Fauzan Muslim. 2016. Effect of Local Taxes and Retribusition on local government expeliture in Paser. Supervised Mr. Warsilan and Mr. Sjamsu Djohan.

The purpose of this study was to determine the influence of Local Tax and Retribution on local government expeliture in Paser in Paser.
This research use multiple linear regression analysis, and also in the computerized system auxiliary program Statistical Product and Service Solutions (SPSS) version 19.0. The data used is secondary data contained in Paser the year 2009 through 2013 then there are two variables that affect regional expenditure, namely Taxes and Levies area.
Unknown simultaneously or together on the F test, two independent variables have a significant influence on shopping areas in the district Paser. Partially at t test, local taxes have a positive and significant influence tehadap shopping areas. Levies have a significant negative effect on their spending. The coefficient of determination (R2) obtained results of 97.4%. This means that the contribution of local taxes and levies influence on shopping areas.

Keywords: Local Taxes, Levies, and Expenditure