THE IMPACT OF ADVERTISING TAX, PARKING TAX, AND LAND AND BUILDING TAX ON LOCALLY-OWNED REVENUE IN SUKOHARJO 2019-2023

Abstract

The purpose of this study is to analyze the effect of advertising tax, parking tax, and land and building tax on local revenue. The study was conducted using secondary data. The population of this study is the financial report of the realization of advertising tax, parking tax, and land and building tax on local revenue. The number of samples used was 60 data. The sampling technique was saturated sampling. The analysis method used was multiple linear regression, using descriptive statistics, classical assumption tests, and hypotheses. The hypothesis tests used were model feasibility tests, partial significance tests (t-tests), and adjusted R-Square (R²) coefficient of determination tests. From the results of the t-test, t count 2.309> t table 1.673 and a significance value of 0.028 <0.05 indicated that advertising tax had a positive effect on local revenue. For parking tax, t count -0.867 <t table -1.673 and a significance value of 0.393> 0.05 indicated that parking tax had no effect on local revenue. For land and building tax, the calculated t was -1.472 < t table -1.673 and the significance value was 0.15 > 0.05, indicating that land and building tax had no effect on regional original income.