Jurnal Akuntansi dan Bisnis Krisnadwipayana
Vol 9, No 1 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana

PENGARUH PAJAK REKLAME DAN PAJAK PENERANGAN JALAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BEKASI

Adelina Suryati (Universitas Bhayangkara Jakarta Raya)



Article Info

Publish Date
31 Jan 2022

Abstract

This study aims to determine whether there is an effect of the Advertising Tax and Street Lighting Tax on the Bekasi City Original Revenue during the period from 2015 to 2020. The sample selection in this study used the purposive sampling method with predetermined criteria obtained for 5 years so that the total sample used is 72 data. The type of data used is secondary data obtained from the Dispenda (Regional Revenue Service). The results of this study indicate that the Advertising Tax has a positive and significant effect on Regional Original Income with a significant level of 0.000, stating that the H1 hypothesis is accepted. Street Lighting Tax has a positive and significant effect on Regional Original Revenue with a significant level of 0.002, stating that the hypothesis H2 is accepted. Advertising tax and street lighting tax together have a significant and significant impact on local revenue. 

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Journal Info

Abbrev

JABK

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis diterbitkan sejak 1 Mei 2014 oleh Lembaga Pusat Penelitian dan Pengembangan Akuntansi (LP3A) bersama Lembaga Pusat Pengabdian Masyarakat (LP2M) Fakultas Ekonomi Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan Januari, Mei, dan September. Jurnal ...