ANALISIS PENGARUH PEMUNGUTAN PAJAK REKLAME TERHADAP UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) KOTA SURABAYA

RINAWATI, RENY

Jurnal Akuntansi AKUNESA
Vol 1, No 2 (2013): AKUNESA (Januari 2013)

The purpose of this research is to determine the much impact of advertisement tax collectiontowards regional revenue and the factors that influence of advertising tax collection. Themethod used is the data from Dinas Pendapatan dan Pengelolaan Keuangan at SurabayaCity from 2007 to 2011 by using the simple regression analysis. The results obtained from the95% confidence level, tax revenues from advertising tax is not significantly affect theregional revenue and the correlation between advertising tax and regional revenue is apowerful and positive or unidirectional.Keywords: advertising tax, regional revenue