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PENGARUH PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BANDUNG BARAT

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The author conducted research aimed to find out the entertainment tax and ropeq to find out the source revenues and the ropes, and to determine the influence of the entertainment tax to local revenues in West Bandung regency. The data used in this study were taken from the officc of the Deparanent of Finance and Asset Management Revenue Regional Government of West Bandung Regency, Reports Revenue Realization West Bandung District 2010-2012. The data werc processed using correlation coefficient analysis, using Pearson Product Moment analysis and significance test to determine whether the hypothesis is accepted or rcjected. The results of the calculation of target achievement in entertainment tax of West Bandung Regency n 2010-2012 reached which in 2010 amounted ta 169/o, in 201I by 23O%, n 2012 by 149%. While the calculation of the percentage of revenue (PAD) fiort 2010-2012 known in 2010 amounted to ll5%o" in 20ll of 122%q l57o/o n 2012. Based on the statistical analysis mengeunankan hoduct Moment coefficient shows the relationship of entertairunent tax to local revenues in West Bandung regency, is known ftom the results of these calculations it is known that the correlalion coeffrcient of 0.157 these results show the existerrce of a positive relationship between the srnall and the entertainment tax rcvenue in the disrict area West Bandung.