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PENGARUH PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN BANDUNG BARAT

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ABSTRACT THE EFFECT OF ADVERTISEMENT TAX TOWARDS LOCALLY-GENERATED REVENUE (LGR) IN WEST BANDUNG DISTRICT By Israel Agustinus Nainggolan NIM : 1132143 The purpose of this research was to determine the advertisement tax within the year 2012 to 2014, locally-generated revenue within the same period, and to know the effect of advertisement tax towards locally-generated revenue in West Bandung district. This study was a descriptive research, wherein the data was obtained by collecting, analyzing, presenting, and describing the research object to yield a conclusion. Whereas data processing technique with statistical analysis, which was Pearson product moment corelation coefficient, and to ascertain whether the hypothesis was accepted or denied with T hypothesis test, and to determine the relation between the two variables, with coefficient determination (Cd) analysis. Based on Pearson product moment coefficient correlation analysis result, there was a correlation as much as r = -0.49, that showed a negative and very low relation between advertisement tax (X variable) towards locally-generated revenue (Y variable). With T hypothesis test, tcount = 3.28 and ttable = 1.691 and based on criteria test of tcount > ttable which was 3.28 > 1.691 therefore, Ho was rejected and Ha was accepted, which meant there was a significant relation between advertisement tax as X variable (independent variable) with locallygenerated revenue as Y variable (dependent variable). Then based on determination coefficient (Dc) calculation, there was only 2.4% effect of advertisement tax (X variable) against locally-generated revenue (Y variable), and the other 97.60% based on other factors outside this study. In this research, it was determined that advertisement tax affected locallygenerated revenu. The advertisement tax effect was determined as very low in affecting locally-generated revenue within 2012 to 2014 period in West Bandung district. Keywords: Advertisement Tax, Locally-Generated Revenue