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