Analisis Pengaruh Inflasi, Investasi, Produk Domestik Regional Bruto dan Jumlah Penduduk Terhadap Nilai Jual Objek Pajak (Njop) pada Kota-Kota di Sumatera Utara

Abstract

This research is aimed to analyze the effects of inflation, investment, Gross Regional Domestic Product and population of the Tax Object Sales Value (NJOP) in the cities in North Sumatra. The ultimate goal of this research was as inputs to the Government in determining NJOP rise as bases on Land and building Tax to suit economic circumstances taxpayers. The method of analysis used in this research is a Ordinarey Least Square (OLS). The data used in this study is a secondary data with a panel of seven data types in North Sumatra during the period of 16 years ie from 1995 to 2010. The research concludes that the variable investment and government expenditure (infrastructure) have positive and significant impact on the increase in the Tax Object Sales Value (NJOP) cities in North Sumatra. As for inflation, GRDP and population have a positive and unsignificant effect on the increase in the Tax Object Sales Value cities in North Sumatra.