The Influence of Entertainment Tax Receiving and Advertising Tax on Regional Original Income

Zulia Hanum

Abstract


The purpose of this study is to investigate the effect of entertainment tax revenue on the local income of Serdang Deli Regency, to determine the Effect of Advertising Tax Revenue on Deli Serdang Regency's Original Regional Revenue, to determine the effect of entertainment tax revenue and advertising tax on the local income of Serdang Deli. The research approach used in this research is quantitative associative with documentation technique. In this study is quantified by the documentation technique. The data sources for this study are reports of the realization of domestic tax revenues and entertainment tax and advertising tax revenues from 2016 to 2020. The data analysis used is descriptive statistics, multiple linear regression analysis, classical assumption test. The hypothesis was tested using the t test and f test. The results of this study indicate that entertainment tax revenue and advertisement tax have a significant effect on Deli Serdang Regency's original revenue in 2016-2020, this can be shown from the results of the F (simultaneous) test calculation, indicating that F-count > F-table (6,209 > 3.06) which means H_o is rejected and H_a is accepted. The coefficient of determination test of 0.209 or 20.9% can affect PAD.

Keywords: Entertainment Tax, Advertisement Tax, Local Revenue

Full Text:

PDF

References


Asriyawati, M. H. (2014). Pengaruh Pajak Hotel, Pajak Restoran Dan Pajak Reklame Terhadap Pendapatan Asli Daerah Kota Tanjungpinang Periode 2009-2013. Jurnal Akuntansi.

Charisma, N. D., Subagyo, S., & Fathoni, M. Z. (2018). Pengaruh pajak hiburan terhadap pendapatan asli daerah di kota kediri. Cahaya aktiva, 8(1), 43–51.

Hanum Z;Rukmini. (2016). Perpajakan Indonesia (2016th ed.). Perdana Mulya Sarana.

Kuncoro, S., & Riyardi, A. (2014). Analisis Pengaruh Pertumbuhan Ekonomi, Tingkat Pengangguran dan Pendidikan Terhadap Tingkat Kemiskinan di Provinsi Jawa Timur Tahun 2009-2011. (Doctoral Dissertation, Universitas Muhammadiyah Surakarta).

Mahmudi. (2009). Manajemen Keuangan Daerah. Erlangga.

Nugraha, S., & Poerwono, D. (2012). Analisis Pertumbuhan Ekonomi Dan Ketimpangan Antar Kecamatan Di Wilayah Kabupaten Semarang Tahun 2005-2009. (Doctoral Dissertation, UNDIP: Fakultas Ekonomika Dan Bisnis).

PP no 60 Tahun 2008, 1 (2008).

Pujihastuti, E. L., & Tahwin, M. (2016). Pengaruh Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Reklame, Pajak Penerangan Jalan, Pajak Parkir, Pajak Galian C dan Pajak Sarang Burung Terhadap Pendapatan Asli Daerah di Kabupaten Pati. JAB (Jurnal Akuntansi & Bisnis), 2(2).

Rizal, E. (n.d.). Pengaruh Pajak Hiburan Dan Pajak Reklame Terhadap Pendapatan Asli Daerah Kota Surabaya. 1–94.

Santoso, M. R., & Erlina, E. (2020). Tax payment revenue ratio as tax risk analysis for manufacture industry in indonesia after tax amnesty policy. International Journal of Applied Business and International Management (IJABIM), 5(2), 26–35.

Saragih, F., Hanum, Z., & Hsb, J. S. (2022). Tax Management Learning Model Using E-Invoice Method. International Journal of Educational Review, Law And Social Sciences (IJERLAS), 2(1), 83–88.

Sepriana, R. (2021). Tax avoidance on poultry business owners in Blitar Regency, East Java Province. International Journal of Accounting & Finance in Asia Pasific (IJAFAP), 4(1), 51–59.

Siahaan, M. . (2010). Pajak Daerah dan Retibusi Daerah Edisi Revisi. PT. RajaGrafindo Persada.

Vamiagustina, V. (2014). Pengaruh Pajak Daerah Terhadap Pendapatan Asli Daerah. Jurnal Administrasi Bisnis, 14(2).

Wulandari, P. A., & Iryanie, E. (2016). Analisis pengaruh kontribusi pajak daerah terhadap pendapatan asli daerah (PAD) Kota Banjarmasin. In Prosiding Seminar Nasional INDOCOMPAC.

Yulia, I. A. (2020). Pengaruh Pajak Hiburan Dan Pajak Reklame Terhadap Pendapatan Asli Daerah. Jurnal Ilmiah Akuntansi Kesatuan, 8(3), 333–338. https://doi.org/https://doi.org/10.37641/jiakes.v8i3.385




DOI: https://doi.org/10.32535/jicp.v5i2.1714

Refbacks

  • There are currently no refbacks.


Copyright (c) 2022 Zulia Hanum

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Flag Counter

Published by:

AIBPM Publisher

Editorial Office:

JL. Kahuripan No. 9 Hotel Sahid Montana, Malang, Indonesia
Phone:+62 341 366222
Email: journal.jicp@gmail.com
Website:http://ejournal.aibpmjournals.com/index.php/JICP

Supported by: Association of International Business & Professional Management

If you are interested to get the journal subscription you can contact us at admin@aibpm.org.

ISSN 2622-0989 (Print)
ISSN 2621-993X (Online)

DOI:Prefix 10.32535 by CrossREF

Journal of International Conference Proceedings (JICP) INDEXED:

 

In Process


This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.