PENGARUH PENERIMAAN PAJAK REKLAME DAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH PADA BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH KOTA SORONG

Abstract

This study aimed to determine the influence of advertising tax and on Sorong city's local original income and also to determine the influence of entertainment tax revenue on Sorong city's local original income. This study aimed to determine whether the two taxes influence the Sorong city's local original income. This study was a quantitative study. The type of data used was secondary data. The population in this study was the receipts of advertising tax, entertainment tax, and local original income for the period of 2020-2023 at the Sorong City Tax and Retribution Management Agency. The results of this study indicated that partially advertising tax had a positive but insignificant influence, while entertainment tax did not have a positive and significant influence on Sorong city's local original income. Simultaneously, advertising tax and entertainment tax had an influence on Sorong city's local original income. Then based on the Regression equation, advertising tax had a positive and significant influence on local original income. Every 1 unit increase in advertising tax will increase local original income. Entertainment tax had a negative and insignificant influence on local original income. Every 1 unit increase in entertainment tax will cause a decrease in local original income.