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PENGARUH PENERIMAAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH PADA DINAS PENDAPATAN DAERAH KOTA BANDUNG

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ABSTRACT THE EFFECT OF THE REVENUE ADVERTISING TAX ON THE REGIONAL ORIGINAL INCOME BANDUNG CITY By: Evi Elprida Sinambela The objectives of this research are to find out the revenue of the advertising tax, original local income at Bandung region, and to know how big the effect of advertising tax on the Revenue Service of Bandung. The method which used in this research was descriptive method, where data are collected, analyzed and eventually taken the conclusion. The data covered are budget and advertisement tax revenue and tax realization and realization of advertisement revenue per month in 2011-2013 and managed using the Pearson Product Moment in the t test. The results of calculation and tax revenue targets advertisement in Bandung year period 2011-2013 in which the level of advertisement tax revenues tend to fluctuate. In 2011 was Rp. 15.606.524.773, in 2012 was Rp. 18.512.330.978 and in 2013 was Rp. 17.603.910.300. While the results of the calculation of the target and the realization of the original income in the period 2011-201 Bandung for three years has increased quite stable. In 2011 was Rp. 675.486.246.658, in 2012 was Rp. 993.092.334.694 and in 2013 was Rp. 1.442.775.238.323. Based on calculation of statistical analysis using Pearson Product Moment coefficient indicates that the effect of advertisement tax revenue to local revenues in the Revenue Service of Bandung. Where t_hitung (2,77717) > t_tabel (1,69092) means a significant difference between advertisement tax revenue to local revenues. Based on the calculation of the correlation coefficient r = 0,43 was found. If interpreted into the size of the correlation coefficient, then 0,43 is included in the interval from 0,40 to 0,599 which means to have a moderate and positive relationship. The amount of contribution revenue in the advertisement tax revenue (KD = 18,49%) and the remaining 81,51% is caused by other factors outside the study. The results of the regression analysis found the influence of advertisement tax revenue to local revenues. And it can be interpreted that any addition of 1x for the advertisement tax receipts will increase the revenue of Rp. 35,0258. Whereas if x is 0 then the revenue is Rp. 36.103.404.459. Keyword: Advertising Tax, Regional Original Income.