Pengaruh Pemungutan Pajak Penerangan Jalan terhadap Penerimaan Pajak Daerah Kota Bandung: Studi Empirik pada Dinas Pendapatan Daerah Kota Bandung

Angelina, Shela Cecilia (0751295) (2011) Pengaruh Pemungutan Pajak Penerangan Jalan terhadap Penerimaan Pajak Daerah Kota Bandung: Studi Empirik pada Dinas Pendapatan Daerah Kota Bandung. Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

Street Lightening Tax is one of the local tax income component. Bandung city is now growing fast in the implementation of development along with the effectuation of regional autonomy and the entry of investors both from domestic and overseas. With regional autonomy, local areas are encouraged to look for revenue sources that can support financing of local expenditures. The income of street lightening tax in every local areas especially in Bandung are surely increasing every year. The objective of this research is to know the influence of street lightening tax collection towards local tax income. This research uses causal hypothesis testing method. Data are collected from street lightening tax income report and Bandung local tax from year 2005 to 2009. Data is analyzed with simple regression which must meet the classic assumption test including normality and auto correlation test. The conclusion is collection of street lightening tax has significant influence towards local tax income, with a positive relationship, but weak.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Street Lightening Tax, Local Taxes.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Perpustakaan Maranatha
Date Deposited: 09 Mar 2015 09:43
Last Modified: 09 Mar 2015 09:43
URI: http://repository.maranatha.edu/id/eprint/10862

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