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PENGARUH PENERIMAAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH DI KOTA BANDUNG

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ABSTRACT EFFECT OF RECLINING TAX TAXES ON THE REGIONAL ORIGINAL INCOME OF BANDUNG CITY Written By: Rosida Pasaribu 1532107 Regional Original Income describes the independence of a region, this causes regions to compete to increase PAD. But in increasing advertisement tax collection, there are several obstacles that are influenced by internal and external factors that have an impact on Regional Original Revenues so that the realization of local revenue annually fluctuates from 2014-2017. This study entitled the effect of advertisement tax receipts on the original revenue of the city of Bandung, the purpose of which is to find out how much influence advertisement tax receipts have on regional income. The method used is descriptive method using secondary data. In this study, the authors used a 0.05 level of significance. Through the t test, it is concluded that the hypothesis is accepted where tcount is greater than t table, which is equal to 0.666> 0.284. Test the coefficient of determination and correlation coefficient test concluded that advertisement tax has an influence on local revenue, amounting to 0.98%, the results of the Simple Regression Analysis Test shows the relationship between advertisement tax receipts to local revenue. Keywords: Advertising Tax, Regional Original Income