FACTORS ANALYSIS OF AFFECTING REKLAME TAX RECEIVABLES SLEMAN DISTRICT (1995 - 2019)

  • Nurfitri Martaliah Stai Ahsanta
  • Dwi Mutiara STIES Al-Mujaddid Jambi
Keywords: Advertisemen Tax Revenue, PDRB, Total Population, Number of Industry, Sleman District Government

Abstract

Advertising tax is a source of local tax revenue for Kab. Sleman. It can be seen from 1995
- 2019 the billboard tax has increased.
Purpose Advertising tax is a source of local tax revenue for Kab. Sleman. It can be seen
from 1995 - 2019 the billboard tax has increased. The purpose of this study to determine
the analysis of the factors that affect the advertisement tax Sleman Districts.
Methodology - The method used is the Multiple Regression Model using Ordinary Least
Square (OLS). The variables used are advertisement tax as dependent variable and GDP,
total population, number of industries, and culture. Government as an independent
variable.
Findings - The overall test results of the independent variables (GRDP, Total Population,
Number of Industry, Keb. Government) together can show their effect on the Regency
Advertising Tax. Sleman. The R-Square value of 0.95 means 95% explains the variation of
the 4 independent variables affecting the Advertising Tax revenue and the remaining 3%
is explained by other variables. And individually PDRB and Keb. The goverment has a
positive and insignificant effect at the 5% level. While the number of industries has a
significant positive effect of 5% and the number of residents in the research results has a
negative effect which is not significant at 5%.

Published
2020-09-25
How to Cite
Martaliah, N., & Mutiara, D. (2020). FACTORS ANALYSIS OF AFFECTING REKLAME TAX RECEIVABLES SLEMAN DISTRICT (1995 - 2019). Management and Entrepreneurship Research Review, 1(3), 95-103. Retrieved from http://ejournals.fkwu.uniga.ac.id/index.php/MERR/article/view/146