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KONTRIBUSI PAJAK AIR BAWAH TANAH DAN PAJAK HIBURAN TERHADAP PENCAPAIAN PENDAPATAN ASLI DAERAH KOTA MEDAN

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ABSTRACT THE CONTRIBUTION OF GROUNDWATER TAX AND ENTERTAINMENT TAX ON THE ACHIEVEMENT OF ORIGINAL LOCAL GOVERNMENT REVENUE IN MEDAN CITY Prepared by: Yustika Olivia Angela This research aims to find out how the acceptance of underground water tax revenues the city of Medan, entertainment tax revenue receipt of Medan city, the achievement of Original Local Government Revenue of Medan, the effect of groundwater tax on Original Local Government Revenue (OLGR) in Medan city, the effect of entertainment tax on OLGR in Medan city, and the effect of groundwater tax and entertainment tax on OLGR in Medan city. The research design that used by using quantitative and descriptive method on Financial Management and Regional Assets Agency of Medan city during the period time 2014-2016. Sample used are Groundwater Tax, Entertainment Tax, and Original Local Revenue. Data processing technique is using SPSS 21 with data analysis using normality test, heterocedasticity test, correlation coefficient analysis, coefficient of determination, t test, f test, simple regression analysis and multiple regression analysis. The results of this study indicate that the receipt of an income tax is the highest underground water in 2016 is Rp 10,989,944,698.96, receiving the highest entertainment tax revenue in 2016 is Rp 33,103,004,155.25, the achievement of OLGR said to be in a category is good enough but the need for increased acceptance of every year, Groundwater Tax has a positive influence on Local Revenue of Medan City with significant value t-count 43,160 > t-table 1,692, Entertainment Tax has a positive influence on Local Revenue of Medan City with significant value t-count 42.978 > t-table 1,692 and simultaneous test results of Groundwater Tax and Entertainment Tax on Local Revenue have a significant effect of 0.000. Keywords: Ground Water Tax, Entertainment Tax, Local Revenue