Kusuma, Sonya Widya (2025) PENGARUH PENERIMAAN PAJAK REKLAME DAN PAJAK PENERANGAN JALAN TERHADAP PAD (STUDI PADA KAB. MAGETAN, BANYUWANGI, NGAWI, SIDOARJO, TRENGGALEK DAN KOTA MADIUN TAHUN 2018–2024). D3 thesis, Universitas PGRI Madiun.
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Abstract
This study aims to analyze the effect of Billboard Tax Revenue and Street Lighting Tax on Regional Original Revenue in Magetan, Banyuwangi, Ngawi, Sidoarjo, Trenggalek, and Madiun City. The background of this research is based on the importance of optimizing local tax revenues as one of the main sources of development financing and regional fiscal independence. This study employs a quantitative approach using multiple linear regression methods, based on secondary data from the Budget Realization Report for the years 2018–2024. The independent variables in this study are Billboard Tax and Street Lighting Tax, while the dependent variable is Regional Original Revenue, with Taxpayer Compliance as the control variable. The analysis results indicate that Billboard Tax has a partially significant effect on Regional Original Revenue. Street Lighting Tax and Taxpayer Compliance, on the other hand, do not have a partially significant effect on Regional Original Revenue. Simultaneously, the three variables significantly influence Regional Original Revenue. Keywords: Billboard Tax, Street Lighting Tax, Taxpayer Compliance, Regional Original Revenue.
| Item Type: | Thesis/Skripsi/Tugas Akhir (D3) |
|---|---|
| Kata Kunci: | Billboard Tax., Street Lighting Tax., Taxpayer Compliance., Regional Original Revenue |
| Subjects: | A Social Sciences > HF Commerce > HF5601 Accounting A Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Diploma Manajemen Pajak |
| Depositing User: | KUSUMA WIDYA SONYA |
| Date Deposited: | 27 Aug 2025 07:42 |
| Last Modified: | 27 Aug 2025 07:42 |
| URI: | http://eprint.unipma.ac.id/id/eprint/4544 |
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