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PENGARUH PENERIMAAN PAJAK BUMI BANGUNAN P2 DAN PENERIMAAN PAJAK PENERANGAN JALAN TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH DI KABUPATEN BANDUNG BARAT

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ABSTRACT THE EFFECT OF THE ACCEPTANCE OF RU LAND BUILDING TAX AND THE ACCEPTANCE OF STREET LIGHTING TAX TO THE RECEIPT OF REGIONAL ORIGIN INCOME IN BANDUNG BARAT DISTRICT Writting by: Sanitha Minarti Sianipar NIM:1532186 This research was conducted to find out the effect of the acceptance of Rural Urban Land Building Taxes and the acceptance of Street Lighting Taxes on the receipt of Regional Origin Income. The data used in this study were taken from 2015 - 2018 starting from January to December which includes data receipt of Rural Urban Land Building Taxes, receipt of Street Lighting Taxes and receipt of Regional Origin Income in West Bandung Regency. The analysis used in this study is correlation analysis, determination coeficient, t test, regression analysis, classic assumption test, and hypothesis test. The result of this studies indicates that the acceptance of Rural Urban Land Building Taxes has an influence on the receipt of Regional Origin Income. Furthermore, the results of this study indicate that the acceptance of Street Lighting Tax does not have an influence to the receipt of Regional Origin Income. Together, the receipt of Rural Urban Land Building Taxes and Street Lighting Taxes receipts has a significant influence towards the receipt of Regional Origin Income. Keywords: Rural Urban Land Building Tax, Street Lighting Tax, Regional Original Income