PENGARUH JUMLAH PELANGGAN PLN, JUMLAH KWH (KILOWATT HOUR), DAN BIAYA PEMAKAIAN TENAGA LISTRIK PADA PENERIMAAN PAJAK PENERANGAN JALAN

Authors

  • Dimas Qoldi Zaka UNPAM
  • Syafrizal Syafrizal UNPAM

Abstract

This study aims to determine the influence of the Number of PLN Customers, the Number of KWH (Killowatt Hour), and the Cost of Electricity Consumption on Road Lighting Tax Revenue carried out by PLN (State Electricity Company). The type of data in this study is quantitative data with a descriptive approach obtained from PT PLN Distribusi Jakarta Raya Bulungan Service Area. Sampling was carried out using purposive sampling. The samples taken are data on the number of customers, the number of kwh, and the amount of electricity consumption costs from the business group from 2016-2021. The data analysis method used is classical assumption testing and hypothesis testing carried out using panel data regression tests. This study proves that all variables in this study are stated to meet classical assumptions. The results of hypothesis testing show that the number of PLN customers, the number of kwh, and the cost of using electricity have a positive and significant effect on road lighting tax revenues for business purposes carried out by PLN Bulungan Service Area

Author Biographies

Dimas Qoldi Zaka, UNPAM

S1 Akuntansi

Syafrizal Syafrizal, UNPAM

S1 Akuntanis

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Published

2023-06-30

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