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PENGARUH EFEKTIVITAS PEMUNGUTAN PAJAK REKLAME TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH PADA PEMERINTAHAN KOTA BANDUNG

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ABSTRACT EFFECT OF ADVERTISING EFFECTIVENESS OF COLLECTING TAXES ON THE LEVEL FINANCIAL INDEPENDENCE THE CITY GOVERNMENT CIMAHI by: Grace Sagala The purpose of this study was to determine whether there is influence arising from the govemment's tax collection advertisement in Bandung. The method of analysis used in this study is the correlation coefficient method is to determine the influence arising from the advertisement tax collection rate of local independence. Procedures for collecting advertisement tax. Taxation billboard banned dismantled, the result is a collection oflocal revenues and taxes paid to the county treasury, the calculation of the amount of tax payable activities, supervision, tax payer and tax collection is prohibited in cooperation with third parties, taxpayers withholding tax obligations by using SPTD or documents on education another used. Advertisement tax during the specified period of I (one) month with an upfront Iump sum tax. Advertisement tax collection in city govemment can be s€en that the average levy advertisement tax by the taxpayer is equal to 55.17yo. Based on statistical analysis using the correlation coefficient r : -4.34 obtained means no effect. To test the statistical significance level used t-test with a confidence level r - 18.83%, t> table = 70.26> 1,896 then Ho is rejected, it is proved that the collection of advertisement ta:< has a significant inJluence on the level of local frnancial independence. From the calculation of the coefficient of determination shows that the influence of effectiveness showed that the effectiveness of tax collection advertisement influence on the level of local financial independence -18.83o/o, while the remaining 81.2%o ate influenced by factors other than research.