PENGARUH EFEKTIVITAS KONTRIBUSI DAN POTENSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH

Abstract

Advertisement tax is one of the many taxes in the city of Sumedang where its existence is very important as a source of Local Revenue (PAD). The existence of this advertisement tax is expected to be the main source of revenue given the conditions and potential of the region that is owned by the city of Sumedang. The research objective of this study is to determine the magnitude of the contribution and potential of advertisement tax which is actually owned by Sumedang Regency. The method used is descriptive quantitative method that is the target data and realization of advertisement tax andRegional Original Revenue (PAD) as well as the number of advertisement taxpayers totaling 614. To calculate the contribution of advertisement tax using related variables, namely the realization of advertisement tax revenue, the realization of regional original income whereas to calculate the potential for advertisement tax, namely the number of billboards, billboard size / billboard area, number of days, billboard rates. and for testing the effect of using SPSS version 25. The results of this study indicate that the contribution of advertisement tax is quite effective, and the potential for advertisement tax in Sumedang Regency is very large. The contribution and potential of advertisement tax is also very influential on Local Revenue. But the results of this study also showed that the lack of contribution and there are still many advertisement tax potentials that have not been explored optimally.