ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENERIMAAN PAJAK REKLAME KABUPATEN/KOTA DI KALIMANTAN BARAT

Abstract

Advertising Tax is one of sources of local tax revenue which is important for the District / City in West Borneo. This was proven during the fiscal year 2009-2012 Advertising Tax receipts have increased. But in its development during the years 2009-2012 the percentage of Advertisement Tax receipts fluctuate. Advertising Tax Receipts will be difficult fluctuating reception Regional Tax planning. Advertising Tax Receipts highest in Pontianak and was lowest in the Tax Revenue Bengkayang.

The purpose of this study was to analyze the influence of Value Added Gross Wholesale and retail sector, and per capita Gross Domestic Product of the advertisement tax receipts District / City in West Borneo. The results of this study are expected to provide input to government benefits and District / City of West Borneo, especially the Revenue Office of each District / City of West Borneo. Regression model used is multiple linear regression (Multiple Linear Regression Method)

Simultaneously test results showed that the independent variables Gross Value Added Sector Wholesale and retail can not show its effect on acceptance of Advertisement Tax District / City of West Borneo. But it is different with the Gross Domestic Product that can show influence on acceptance of Advertisement Tax District / City in West Borneo. R-square value of 0.428, which means 42.8 percent of the variation can be explained Advertising Tax receipts from the second variation of the independent variables, while the remaining 57.2 percent is explained by other causes outside the model. The results showed that of the two independent variables only Gross Domestic Product (GDP) which has a positive and significant impact on the acceptance of advertisement tax districts / cities in West Borneo. Regression analysis showed that the Gross Value Added Sector Wholesale and retail no significant effect, but the Gross Domestic Product (GDP) per capita significant effect at α = 5 per cent to the growth of Advertising Tax District / City in West Borneo.

Keywords: Gross Value Added Wholesale and Retail Sector, GDP, Advertisement Tax Receipts District / City in West Borneo.