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PENGARUH PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH PADA BADAN PENGELOLAAN PENDAPATAN ASLI DAERAH DI KOTA CIMAHI

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ABSTRACT THE INFLUANCE OF ENTERTAIMENT TAX ON LOCAL REVENUE IN THE REGIONAL REVENUE MANAGEMENT AGENCY IN THE CITY OF CIMAHI Written By: Depriani Sihite NIM: 1232036 The intent and purpose of this study is to determine the effect of entertainment tax on regional original income (PAD) in the city of Cimahi. The research method used is descriptive and quantitative methods, the data used are Entertainment Tax and Regional Original Income (PAD) in Cimahi City during the period 20142017 to test this study using correlation coefficient analysis, coefficient of determination using SPSS 25.0. The results of this study indicate that r = 0.718, which means that the relationship between entertainment tax revenue and PAD in the city of Cimahi has a high relationship, which means that the relationship is very positive and strong. The significance test results show that Ho is rejected and Ha is accepted, because t-count is 7.002> t-table 0.018, which means that there is a significant influence between Entertainment Tax and PAD. The coefficient of determination (R²) = 0.516 or 51.6% means that the influence or contribution of Entertainment Tax revenue to PAD is 51.6% and the remaining 48.4% is explained by other variables outside of this study. Keywords: Entertainment Tax, Local Revenue.