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KONTRIBUSI DAN PENGARUH PAJAK RUMAH KOS TERHADAP PENDAPATAN ASLI DAERAH SETELAH PEMBERLAKUAN PERATURAN DAERAH KOTA KENDARI NOMOR 2 TAHUN 2011

Journal Publicuho · Vol. 2 No. 2 (2019) · pp. 20–30

DOI
10.35817/jpu.v2i2.7222
ISSN
2621-1351, 2685-0729
Published
2019-06-26
Publisher
Universitas Halu Oleo
Language
eng
License
creativecommons.org/licenses/by/4.0

Abstract

Kendari City is the capital of Southeast Sulawesi Province which is a trade centre and centre for higher education. The function of the region triggered the migration of people from outside the Kendari City area to find employment and or continue their education to Higher Education.The movement of residents from outside the city implies a demand for a place to live. One alternative to the residence is the availability of boarding houses. Rental houses can contribute taxes based on Kendari City Regulation No. 2 of 2011 concerning rental house taxes. This study aims to analyze the Contribution and Effect of Housing Tax on Regional Original Revenue during the period 2012-2017 after the enactment of Kendari City Regional Regulation Number 2 of 2011 concerning Regional Taxes. The analysis technique uses descriptive statistics and simple regression using secondary data from Regional Original Income and Kendari City Tax Revenue. Research conclusions: (1) Contribution of rental house tax to Kendari's total original regional income in the very less category, (5) Rental house tax has a significant effect on Kendari's Original Regional Income. Keywords: Regional Regulation, Rental House Tax, Revenue

Keywords

Collaboration network of the authors

40 authors · 134 co-authorship links · showing the 40 most connected

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  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Sawaludin SawaludinAffiliation unknown3
Jufri KarimUniversitas Halu Oleo3
Wahab WahabUniversitas Halu Oleo2
Sarini sariniAffiliation unknown2
La Ode ResteleAffiliation unknown2
Jamal HarimuddinAffiliation unknown2
Anita IndriasaryAffiliation unknown2
Jamal HarimudinAffiliation unknown2
Ardi ArdiAffiliation unknown2
Nurgiantoro NurgiantoroAffiliation unknown2
La Ode AlwiUniversitas Halu Oleo2
Jahidin JahidinAffiliation unknown2
Marwan Zam MiliAffiliation unknown1
Fais SharfanAffiliation unknown1
La ToberAffiliation unknown1
YUnarni YunarniAffiliation unknown1
Analuddin AnaluddinUniversitas Halu Oleo1
Lukman YunusAffiliation unknown1
Hasbullah SyafAffiliation unknown1
Muliddin MuliddinAffiliation unknown1
Ansyahrul MukmininAffiliation unknown1
Hazriani HazrianiAffiliation unknown1
Fitra SalehAffiliation unknown1
Adin Fitra IrawanAffiliation unknown1
La Ode HadiniAffiliation unknown1
Golok JayaAffiliation unknown1
Maryatun MucolifahAffiliation unknown1
Nuning ApriliaAffiliation unknown1
L.O. NgkoimaniAffiliation unknown1
Kamrullah KamrullahAffiliation unknown1
Irfan YunandarAffiliation unknown1
Sitti AsyfaAffiliation unknown1
Muhammad Syadruf HusainAffiliation unknown1
Iradat SalihinAffiliation unknown1
Wa Ode Yuni MelaniAffiliation unknown1
Saban RahimAffiliation unknown1
Joshua PurbaAffiliation unknown1
Noor Husna KhairisaAffiliation unknown1
Putri HerfaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/PUBLICUHO/oai, first harvested 31 Okt 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">KONTRIBUSI DAN PENGARUH PAJAK RUMAH KOS  TERHADAP PENDAPATAN ASLI DAERAH SETELAH PEMBERLAKUAN  PERATURAN DAERAH KOTA KENDARI NOMOR 2 TAHUN 2011</dc:title>
	<dc:creator>Ido, Irfan</dc:creator>
	<dc:subject xml:lang="en-US"></dc:subject>
	<dc:subject xml:lang="en-US">Regional Regulation, Rental House Tax, Revenue</dc:subject>
	<dc:description xml:lang="en-US">Kendari City is the capital of Southeast Sulawesi Province which is a trade centre and centre for higher education. The function of the region triggered the migration of people from outside the Kendari City area to find employment and or continue their education to Higher Education.The movement of residents from outside the city implies a demand for a place to live. One alternative to the residence is the availability of boarding houses. Rental houses can contribute taxes based on Kendari City Regulation No. 2 of 2011 concerning rental house taxes. This study aims to analyze the Contribution and Effect of Housing Tax on Regional Original Revenue during the period 2012-2017 after the enactment of Kendari City Regional Regulation Number 2 of 2011 concerning Regional Taxes.   The analysis technique uses descriptive statistics and simple regression using secondary data from Regional Original Income and Kendari City Tax Revenue. Research conclusions: (1) Contribution of rental house tax to Kendari's total original regional income in the very less category, (5) Rental house tax has a significant effect on Kendari's Original Regional Income.   Keywords: Regional Regulation, Rental House Tax, Revenue </dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2019-06-26</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:type xml:lang="en-US"></dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/PUBLICUHO/article/view/7222</dc:identifier>
	<dc:identifier>10.35817/jpu.v2i2.7222</dc:identifier>
	<dc:source xml:lang="en-US">Journal Publicuho; Vol 2, No 2 (2019): May - July; 20-30</dc:source>
	<dc:source>2621-1351</dc:source>
	<dc:source>2685-0729</dc:source>
	<dc:source>10.35817/jpu.v2i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/PUBLICUHO/article/view/7222/5316</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2019 Irfan Ido</dc:rights>
	<dc:rights xml:lang="en-US">http://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>