ANALISIS PENGARUH PEMUNGUTAN PAJAK REKLAME TERHADAP UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) KOTA SURABAYA
Abstract: The purpose of this
research is to determine the much impact of advertisement tax collection towards
regional revenue and the factors that influence of advertising tax collection.
The method used is the data from Dinas Pendapatan dan Pengelolaan Keuangan at
Surabaya City from 2007 to 2011 by using the simple regression analysis. The
results obtained from the 95% confidence level, tax revenues from advertising
tax is not significantly affect the regional revenue and the correlation
between advertising tax and regional revenue is a powerful and positive or
unidirectional.
Keywords: advertising tax,
regional revenue
Penulis: Reny Rinawati
Kode Jurnal: jpakuntansidd130056
