Pengaruh Pemungutan Pajak Reklame Terhadap Penerimaan Pajak Daerah Kota Bandung (Studi Empirik Pada Dinas Pendapatan Daerah Kota Bandung)
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
Penulis: Sri Watini, Ita
Salsalina Lingga
Kode Jurnal: jpakuntansidd1000109
