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

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ABSTRACT ANALYSIS OF TAX REVENUE REGIONAL ADVERTISING IN WEST BANDUNG REGENCY Arranged by : Meli Eripah Rincawati Manik 1432138 The purpose and objective of this research is to know how much is the contributions of outdoor media towards local government unit in west Bandung Regency. The data used in this study were taken from the office of the National unity government politict and publict protection west Bandung Regency, Advertisement Tax Revenue Reports West Bandung Regency in 2012-2016. Data were analyzed using analysis of correlation coefficients analysis using pearson product moment, regression analysis, and test of significanceto determine whether the hypotesis is accepted or rejected. The results of calculation in wich the level and tax revenue targets advertisement in Bandung year period 2012-2016 in which the level of advertisement tax revenue tend to fluctuate. In 2012 was Rp 1.433.771.031, in 2013 was Rp 1.448.224.296, in 2014 was Rp 1.360.943.379, in 2015 was Rp 1.707.418.577, in 2016 was Rp 2.219.209.074. Based on calculation of statistical analysis using product moment coefficient indicates that the effect of advertisement tax revenue to local revenues in west Bandung Regency known from the results of these calculations, it is known that the correlation coefficient is 0,921. These results indicate the existence of a strong and positive influence between advertisement tax revenues to the original income area of West Bandung Regency. Keywords: Advertising Tax, Regional Original Income