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HUBUNGAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH PADA KABUPATEN BANDUNG BARAT

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ABSTRACT RELATION TO THE ADVERTISEMENT TAX REVENUE IN BANDUNG REGENCY WEST Oleh: Ria Jubelina Panjaitan The author conducted research with the aim to determine the advertisement tax revenue, to know the ins and outs of advertisement tax, to determine the acceptance of Revenue and the intricacies and also to determine the relationship of advertisement tax 1o Revenue in West Bandung regency. The data used in this study rvere taken from the Oflice of National Unity Govemrnent Politics and Public Protection West Bandung regency, Advertisement Tax Revenue Reports West Bandung Regency in 2009'2012. Data rvere analyzed using analysis of correlation coelficients, analYsis using Pearson Product Moment formula and tests of significance to determine rvhether the hypothesis is accepted or re.iected. Percentage calculation results achieving the tax revenue target advertisements at West Bandung Regency in 2009 and 2012 reaciied the (2009 of 105.60Vo, in20l0 amounted to 89.72Yo, in 2011 at 100.40%, in 2012 amounted to 89.60 %). While the results of the calculation ofthe perc€ntage of target revenue @AD) is known in the year 2009 rvas 109.46%, in the year 2010 amounted to 114.13%, 122.19o/o in 201 I amounteo, in 2012 at 122.89Vo. Based on statistical analysis using Product Moment coefficient indicates that the relationship anatara advertisement tax revenue for local revenue in West Bandung regency known from the results of these calculations, it is known that the correlation coefficient is 0.263. The results showed that there were still low and the relationship between tire positive advertisement tax revenue with local revenue in West Bandung regency.