Abstract:
The Effect of Local Taxes and Levies on Regional Financial
Independence in Makassar (guided by Dr. Mukhtar Sapiri, SE., M.Si., M.Kes as
Consultant I and Dr. H. Andi Arifuddin Mane, SE, SH, M. Si, MH as Consultant II).
This study aims To determine the effect of local taxes and levies on regional financial
independence in the city of Makassar. This study uses secondary data obtained from the
National Revenue Department of Makassar City. The data obtained were then analyzed
using SPSS 21.0. The result of this research indicates that (1) Local Tax variable has
positive influence and significant correlation to Regional Financial Independence in
Makassar City, (2) Local Levy variable has no positive effect on Regional Financial
Independence in Makassar City
