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KONTRIBUSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA CIMAHI

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ABSTRACT OU'IDOOR N{EDIA ADVERTISING TAX CONTRIBT]TION TOWARDS LOCAL GOVERNMENT LTNITAT CIMAHI CITY By: Josi Renalt Sirtgar The purpose and objecUve of this research is to know how much is the contributions of outdoor media towards Local Government Unit at Cimahi City The method used in this research is descriptive method and the technique for gathenng prime data were through documents. While secondary data were gathered through interview with Tax Head of Local Government unit of cimahi. Data were processed tluough Pearson Product Moment with coefficient correlation analysis and hypothesis testing Local Government units revenues were from local taxes and retributions which is based on Article 2 and article 95 of Acts No 28 year 2009 about local tax and local retibutions which is set with the Local Government rules. Revenues from local tax are used for cimahi city improvement and the welfare of the Cimahi city community as whole' The level of outdoor media tax towards local tax revenues indicates a fluctuation, this is showed through the comparison of acflral revenues collected with the local govemment revenue in 2007 which value is 0,584%o,2008 is 0,556%, 2009 is 0,833%, 2010 is 1,150%, 20ll is 0,910% and 2012 is A,981o/o. Based on statistical analysis, coefficient r = 0,165124647, it show small the value of outdoor media tax contributions to Lpcal Government revenue of Crmahi City. While sipificant test showed that t "arrc = 0,334846015, t ror" = 2,132 in which t vahe < t bbl€, thus Ho is accepted ln other words outdoor media tax does not give much sipificant contribution towards Local Government revenue of Cimahi City.