The Effect of Entertainment Tax, Advertisement Tax, and Road Lighting Tax Against Local Revenue in Karawang Regency

Abstract

Abstract

Regional Original Income (PAD) is ideally a source of regional income. Other sources of income may fluctuate and tend to be outside the control of regional authorities. Local governments are expected to increase PAD while still paying attention to economic and efficiency aspects. In order to support the realization of the expected PAD results, the community is required to play a role in increasing participation, initiative, and creativity in developing and creating productive resources in order to encourage economic progress so that local governments are able to be financially independent.

Based on the results of this study, it is known that the Entertainment Tax has an effect on PAD in Karawang Regency. Advertisement tax has no effect on PAD in Karawang Regency. Street Lighting Tax has an effect on PAD in Karawang Regency. Then simultaneously the Entertainment Tax, Advertising Tax, and Street Lighting Tax together affect the PAD of Karawang Regency.

Keywords: Entertainment Tax, Advertising Tax, Street Lighting Tax,  and Local Revenue.

Abstract

Regional Original Income (PAD) is ideally a source of regional income. Other sources of income may fluctuate and tend to be outside the control of regional authorities. Local governments are expected to increase PAD while still paying attention to economic and efficiency aspects. In order to support the realization of the expected PAD results, the community is required to play a role in increasing participation, initiative, and creativity in developing and creating productive resources in order to encourage economic progress so that local governments are able to be financially independent.

Based on the results of this study, it is known that the Entertainment Tax has an effect on PAD in Karawang Regency. Advertisement tax has no effect on PAD in Karawang Regency. Street Lighting Tax has an effect on PAD in Karawang Regency. Then simultaneously the Entertainment Tax, Advertising Tax, and Street Lighting Tax together affect the PAD of Karawang Regency.

Keywords: Entertainment Tax, Advertising Tax, Street Lighting Tax,  and Local Revenue.