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PENGARUH PENERIMAAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH PADA BADAN PENGELOLAAN PENDAPATAN DAERAH (BAPPENDA) 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 Arranged by: Marselina Sihite NIM: 1532172 This study aims to determine the effect of Reklame Taxes on Regional Original Revenue in the Regional Revenue Management Agency (BAPPENDA) in the city of Cimahi during the period 2015-2018. The data used is quantitative data. The method used is descriptive method. Data analysis of this study will discuss the analysis of correlation coefficients, coefficient of determination, significance test (t test), and simple linear regression analysis. The results of the analysis of the correlation coefficient show that r = 0.221, which means that the relationship between Advertisement Tax revenue and PAD in BAPPENDA in Cimahi city is low and negative. Significance test results indicate that Ho is rejected and Ha is accepted, because t-count is 1.506> t-table is 0.139, which means there is no significant effect between Reklame Tax and PAD. The coefficient of determination (R²) = 0.221 or 4.9% means that the influence or contribution of Reklame Tax revenue to PAD is 4.9% and the remaining 95.1% is influenced by other factors outside of Reklame Taxes which are not discussed in the study this. Keywords: Reklame Tax Receipts, Local Revenue.