RASIO KONTRIBUSI PAJAK PENERANGAN JALAN DAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA BANDUNG

Authors

  • Reza Kurniawan Universitas Nurtanio
  • Endang Susilawati Universitas Nurtanio

Keywords:

Street Lighting Tax, Entertainment Tax, Regional Original Income

Abstract

The purpose of this study was to determine the effect of Street Lighting Tax and Entertainment Tax on Bandung Regional Original Income partially and simultaneously. The study was conducted at Badan Pengelolaan Keuangan dan Aset (BPKA) of Bandung city. The analytical method used is a descriptive method that analyzes data on the realization of the Street Lighting Tax and Entertainment Tax in 2013-2019. The t-test results (partial) show that partially the Street Lighting Tax and Entertainment Tax have no influence on the Regional Original Income, while the F test results that simultaneously the Street Lighting Tax and the Entertainment Tax have an influence on the Regional Original Income.

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Published

2021-06-28

How to Cite

Kurniawan, R., & Susilawati, E. (2021). RASIO KONTRIBUSI PAJAK PENERANGAN JALAN DAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA BANDUNG. Jurnal Akuntansi Bisnis Dan Ekonomi, 7(1), 1939–1950. Retrieved from https://journal.widyatama.ac.id/index.php/jabe/article/view/636