Pengaruh Pemungutan Pajak Restoran, Pajak Reklame, Pajak Penerangan Jalan Terhadap Efektifitas Penerimaan Dearah ( Studi Empiris di Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah Kota Pariaman)

Abstract

This research aims to test the effect of  Restaurant Tax, Advertisement Tax and Street Lighting Tax on Efectiveness Reception Area at DPPKAD Pariaman City. The Population in this research is on realization budget reporting for periode 2009-2013. Hypotesis tasted by a multiple regression models. Regression analysis was done using SPSS 16.0. The results showed that a variables such as Restaurant Tax and Street Lighting Tax has significantly effect on Efectiveness Local Tax Revenue. While the variables such as Advertisement Tax has significantly effect on Efectiveness Local Tax Revenue.

Keywords : Restaurant Tax, Advertisement Tax and Street Lighting Tax Efectiveness Local Tax Revenue