The Effect of Compliance with Advertisement Tax Payment to Increase Local Tax Revenue (Case Study at The Regional Tax Revenue Agency of Karawang Regency)

Abstract

- This study aims to determine the effect of compliance with advertisement tax payment to increase
local tax revenue (case study at the regional tax revenue agency of Karawang regency). The advertisement
tax adherence compliance is measured using the advertisement tax payment realization while the increase in
regional tax revenue is measured by the 2015-2018 budget realization report. The Analysis of data that used
in this study is the classic assumption test, simple regression analysis and hypothesis testing. The result of
this study indicate that compliance with advertisement tax payment effects the increase in local tax revenue
based on (case study at the regional tax revenue agency of Karawang regency). The study uses 44 sample
classification of of the amount of advertisement tax debt at the regional revenue agency of Karawang
regency.