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PENGARUH PAJAK AIR PERMUKAAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI PROVINSI JAWA BARAT

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ABSTRACT THE EFFECT OF SURFACE WATER TAX ON REGIONAL ORIGINAL INCOME (PAD) IN WEST JAVA PROVINCE Written by : Elia Rika Kristyaningsih NIM : 1532098 This study aims to describe the effect of surface water tax on local revenue in West Java Province. This study uses secondary data obtained from BAPENDA (Regional Revenue Agency) and there are 8 research samples in 2010 - 2017. The analysis used in this study is descriptive analysis, correlation coefficient analysis, t test, coefficient of determination analysis and simple regression analysis. The results of this study indicate that the surface water tax has no effect on local revenue with a significance value of 0.055 ˃ 0.05 and tstatistic ˂ ttable (2.378 ˂ 2.477). Based on the results of the correlation coefficient of 0.697, it shows that there is a strong relationship between the tax on surface water and local revenue. The value of the detemination coefficient is 0.485, meaning that the surface water tax can affect local revenue by 48.5% and the remaining 51.5% is influenced by other factors. Keywords : Surface water tax, Regional original income