THE EFFECT OF THE REVENUES FROM BILLBOARD TAX, STREET LIGHTING TAX, AND ACQUISITION TAX OF THE RIGHTS OF LAND AND BUILDING ON THE LOCALLY-GENERATED REVENUE OF BANDUNG REGENCY FOR THE PERIOD OF 2015 – 2019
Putri, Priyanka Primesti
Bagja, Hafied Noor
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This study aims to analyze the effect of revenue from billboard tax, street lighting tax, and acquisition tax of right of land and building on the Locally-Generated Revenue (PAD, for its acronym in Indonesia) of Bandung Regency for the period 2015-2019. The method of the research is descriptive analysis with a quantitative approach and secondary data type. Based on the results of the study, it can be concluded that partially the revenues from billboard tax and street lighting tax do not positively affect the PAD. However, the revenue from the acquisition tax of the rights of land and building has a positive effect on the PAD. Meanwhile, the revenues from billboard tax, street lighting tax, and the acquisition tax of the rights of land and building affect the PAD of Bandung Regency simultaneously by 21.1% and the remaining 78.9% is influenced by other factors that are not included in this study test variables.
- International Journal