Jurnal Akuntansi
Vol. 2 No. 2 (2010)

Pengaruh Pemungutan Pajak Reklame Terhadap Penerimaan Pajak Daerah Kota Bandung (Studi Empirik Pada Dinas Pendapatan Daerah Kota Bandung)

Sri Watini (Unknown)
Ita Salsalina Lingga (Unknown)

Article Info

Publish Date
17 Dec 2011

Abstract

The objective of this research is to determine the impact of advertisement tax collection towards regional tax revenue. Survey method is applied with data collected from DISPENDA at Bandung City from year 2005 until 2009 and simple regression analysis is applied in data processing.The research shown that in confidence level of 95%, advertisement tax collection has no significant impact towards regional tax revenue and the correlation between advertisement tax and regional tax revenue is very weak. Keywords: advertisement tax, regional tax revenue

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Journal Info
Jurnal Akuntansi
Website

Abbrev

jam

Publisher

Universitas Kristen Maranatha

Subject

Economics, Econometrics & Finance

Description

The scopes of the journal include (1) Management Accounting, (2) Taxation, (3) Financial Accounting, (4) Public Sector Accounting, (5) Accounting Education (6) Information Systems, (7) Auditing, (8) Professional Ethics, (9) Sharia Accounting, (10) Accounting Information ...