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PENGARUH PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH PADA BADAN PENDAPATAN DAERAH (BAPENDA) KOTA BEKASI

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ABSTRACT THE INFLUANCE OF ENTERTAIMENT TAX ON LOCAL REVENUE IN THE REGIONAL REVENUE MANAGEMENT AGENCY IN THE CITY OF BEKASI Arranged by: Mei Kristina simbolon NIM: 1632187 This research aims to determine the influence of the advertising tax on regional indigenous revenue at the Regional Revenue Board (BAPENDA) in the city of Bekasi during the period 2014-2018. The data used is quantitative data. The method of study used is a descriptive method. The analysis of this research data will discuss the analysis coefficient of correlation, coefficient of determination, test of significance (test t), and simple linear regression analysis. The results of the analysis of the correlation coefficient indicate that r = 0.963 which means the relationship between the receipt of the Billboard tax with PAD in the BAPENDA of Bekasi city is high and negative. The test results of significance show that Ho was rejected and Ha accepted, due to the T-count 6,170 > T-table 2,353, which means there is a significant influence between the billboard tax with PAD. The value of the coefficient of determination (R²) = 0.963 or 4.8% means the influence or contribution of the receipt of Billboard tax on the PAD is 4.8% and the remaining 95.2% are influenced by other factors outside of the billboard tax which is not addressed in this study. Keywords: receipts for billboards, local indigenous revenue.