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PENGARUH PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN BANDUNG BARAT

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ABSTRACT EFFECT OF TAX REVENUE REGIONAL ADVERTISING AT BANDUNG WEST DISTRICT By: Lydia Jacklin The role of local revenue is considered more important than the other local revenues. Advertisement tax is one type of local revenue that will be managed by the local government to be used to finance recurrent expenditures including regional development areas. Advertisement tax revenue that will contribute to local revenues has influence over local revenues. This research was conducted in the Department of Finance and Asset Management Revenue District of West Bandung. The purpose of this research was conducted to determine the effect of advertisement tax to local revenues in West Bandung regency. This study used a descriptive method, which is a method by collecting, do useful analysis, and present data with respect to the problem under study, so as to provide an overview and conclusions can be drawn. The data obtained is then processed by the author. The author uses the technique of collecting data through interviews to find out information that supports research and then proceed to take the archived data to be processed by the author to support ongoing research. After the data has been collected, the authors will process the data by means of regression analysis, correlation coefficient analysis, hypothesis testing and the coefficient of determination to determine the effect of advertisement tax to local revenues in West Bandung regency. The results of the study can be seen from the results of regression analysis found that every advertisement tax rose to Rp 1 , - the local revenues increased by Rp 65.52 , from 0.821 correlation coefficient analysis results can be seen that the relationship between the two variables is low , the results of hypothesis testing can be seen that both variables related where > and the coefficient of determination of the analytical results can be seen the influence of advertisement tax to local revenues in West Bandung Regency is at 67.40 % .