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Abstract:
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Regional Original Income (PAD) is an important part of the region which is assessed as the level of government independence in finance, especially the Brebes Regency Government. To increase PAD, local governments must be able to explore sources that can generate income in their areas that have the potential to be taxed. Entertainment tax, parking tax and advertisement tax are local taxes. These three taxes can be a potential source of funding to provide income for the regional treasury to meet regional needs which can spur economic development in Brebes Regency.
This study aims to determine the effect of entertainment tax, parking tax and advertisement tax on Brebes Regency's Original Revenue in 2015 - 2019. This study is a quantitative descriptive study and the data used are secondary data. Data collection techniques through observation, interviews and literature study. Data analysis was performed using SPSS version 20, namely descriptive statistical analysis, classical assumption test, multiple linear analysis test, t test, f test, and coefficient of determination test.
The results of the study indicate that the entertainment tax partially has a significant effect on Regional Original Income. Furthermore, the parking tax partially has a significant effect on Regional Original Income. And for the advertisement tax partially has a significant effect on Regional Original Income. Therefore, simultaneously entertainment tax, parking tax and advertisement tax have a significant effect on Regional Original Income. |