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PENGARUH PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH PADA KOTA BANDUNG

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ABSTRACT EFFECT OF ENTERTAINMENT TAX REVENUE IN BANDUNG CITY AREA By : Ronald Marshall This study aimed to determine how the entertainment tax in Bandung, local revenues for the city of Bandung, to determine the relationship between the entertainment tax and regional income in the city of Bandung and to investigate the influence of the entertainment tax and regional income in the city of Bandung. The method used in this study was descriptive analysis where the data were acquired from the real event. where the data acquired in the real situation then processed, analyzed and be concluded. As for the data collection techniques were performed through the documentation study then processed in accordance with Pearson Product Moment statistical analysis within the coefficient correlation analysis, significant test, and coefficient determination analysis. Based on the results obtained that the entertainment tax in the city of Bandung had fluctuated each year in achieving the target but its realization was always above the average target set by local governments. Local Revenue in Bandung have movement up and down in elevation. With the onset of the increase, indicating that the Tax Agency Bandung has developed. Based on research showing that r = 0.972 indicated that the correlation between the entertainment tax to local revenues were included in the level of relationship was very strong. Based on a hypothesis test with α = 0.05 indicated = 7.159> t table = 2.363 which means that Ho was rejected which means that there was significant influence between its entertainment tax and revenue.