Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Pajak Reklame Di Kota Kupang

SOA, Maria Wihelmina Doe (2019) Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Pajak Reklame Di Kota Kupang. Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

The purpose of this study is twofold: 1. To find out whether the number of companies, the number of indusreies, and Gross Regional Domestic Product (GRDP) have a partial and significant effect on advertisement tax in Kupang City. 2. To find out whether the number of companies, the number of industries, and Gross Regional Domestic Product (GRDP ) have a simultaneous and significant effect on advertisement tax in Kupang City. This study uses Quantitative Data is a typeof data that can be measured of calculatied directly, in the from of information or explanations expressed in numbers or in the from of numbers. Sources of data used in this study are secondary data, namely data sources that do not directly provide data to data collectors other people or through documents, with a significant level of 5%. There were 60 samples of this study processed using Eviews 10 which were analyzed by inferential statistics which consisted of 1) classic assumption test namely neomality, multicollinearity, heterocedasticity test and autocorrelation test. 2) Regression analysis consisting of multiple linear regression analysis. 3) Hypothesis testing consisting of t test, Ftest and coefficient of determination (R2). The results of the study were obtained : the number of companies, the number of industries and Gros Regional Domestic Product (GRDP) simultaneously affected the advertisement tax in the city of Kupang. Partially the number of industries does not affect the advertisement tax, the number of companies and Gross Regional Domestic Product (GRDP) affect the adveritiesment tax with the results of the determination coefficienct of 0.891706 or 98.17%, while the remaining 1.83% is explained by other variabels not included in this study. With the results of this study it is recommended that the Kupang City Government continue to explore regional revenues so that the number of companies, the number of industries sector, the shopping and other sectors and the Gross Regional Domestic Product are always increasing. For further research, it is expected to be able to ptofide and add independent variabels related to advertisement tax receipts in Kupang City.

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