ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH (PAD) di KOTA MALANG (Studi Kasus di Badan Pelayanan Pajak Daerah (BP2D) Kota Malang)

Abstract

ABSTRACT
This research aims to determine the level of effectiveness and contribution of
advertisement tax to Local Original Income in Malang city. The method of analysis
used in conducting research is by using the method of effectiveness analysis and
contribution analysis. Analysis of effectiveness using data realization of local tax
revenues and local tax revenue targets, while the contribution analysis using data the
amount of realization of local taxes with the amount of realization of Local Revenue.
The data collected in the form of target number and realization of local tax revenue and
Local Revenue. The results of research that has been done show that advertisement tax
acceptance every year in Malang city in 2012 until year 2016 can be categorized very
effective. The contribution of advertisement tax every year in Malang City is
categorized very less to the original regional income in 2012 until 2016.
Keyword: Effectiveness, Contributions, Advertisement Tax, Local Original Income