FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK REKLAME DAN TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH

Abstract

In this study, the factors to be studied are the total population, the number of industrial and Gross Domestic Product which is suspected to have an influence on the reception of advertisement tax. This study aims to determine the effect of the total population, the number of industrial and Gross Domestic Product partially on tax revenue billboard in Malang regency. This study population is the total population, the number of industrial, Gross Regional Domestic Product (GRDP) and advertisement tax acceptance in Malang district in 2009-2013. The research sample is the population in this study. This research is a quantitative research. Data collection through the documentation. Analysis of the data used in this research is multiple regression analysis to examine the effect of independent variables on the dependent variable. The results of the study can be seen the number of people affect the billboard tax revenue, the number of industry influence the advertising tax receipts, Gross Domestic Product has no effect on the acceptance of the advertisement tax.

Keywords: Population, Industry, Gross Domestic Product, advertisement tax acceptance and transparency.