The Influens Advertisement Tax, Entertainment Tax and Hotel Tax on Efektiveness Local Tax Revenue (Empirical Study on financial management office revenue and regional asset at payakumbuh city)

Tari Aprillia Dewi; Mukhlizul Hamdi; Yunilma Yunilma

The Influens Advertisement Tax, Entertainment Tax and Hotel Tax on Efektiveness Local Tax Revenue (Empirical Study on financial management office revenue and regional asset at payakumbuh city)

Authors

Tari Aprillia Dewi
Mukhlizul Hamdi
Yunilma Yunilma

Abstract

This research aims to test the effect of Restaurant Tax, Advertisement Tax and Street Lighting Tax on Efectiveness Reception Area at DPPKAD Payakumbuh City. The population in this research is on realization budget reporting for periode 2011-2014. Hypotesis tasted by a multiple regression models. Regression analysis was done using SPSS 16.0. The result showed that a variable such as Advertisement Tax and Entertainment Tax has significantly effect on Efectiveness Local Tax Revenue. While the variable such as Hotel Tax has significantly effect on Efectiveness Local Tax Revenue.

Keywords : Advertisement Tax, Entertainment Tax and Hotel Tax, Efectiveness Local Tax Revenue.