CD Skripsi
Analisis Kontribusi Pajak Hiburan Sebagai Salah Satu Sumber Pendapatan Asli Daerah Kota Pekanbaru
Abstract
This study aims to analyze the contribution of entertainment tax as one of the sources of original income of the city of Pekanbaru.
In this study using secondary data obtained from BAPEDA (Regional Revenue Agency) Pekanbaru City and the Central Statistics Agency (BPS) Pekanbaru City. Then the data analysis tool is contribution analysis and simple linear regression.
Based on the research results obtained that the entertainment tax has a very less contribution to the original income of the city (PAD) Pekanbaru City in 2008 - 2017 this is because the acquisition of entertainment tax contribution to the Regional Original Revenue (PAD) of the City of Pekanbaru in 2008 - 2017 is in the criteria between 0.00 - 10% which is classified as a very poor contribution. Entertainment tax has a significant positive effect on local revenue (PAD) Pekanbaru City in 2008-2017. The influence of entertainment tax on local revenue (PAD) can be seen from the significant value of the t test of 0,000 which is smaller than 0.05 so it explains the influence between the entertainment tax against the original income (PAD) of Pekanbaru City. Estimation of entertainment tax and Pekanbaru City PAD in 2018-2027 shows a positive trend. Entertainment tax and local revenue (PAD) in Pekanbaru City continue to increase every year.
Keywords: Entertainment Tax. PAD, Contribution
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