Ulhaq, Ghinaa Rizki Dhiya (2025) Analisis Efektivitas dan Kontribusi Penerimaan Pajak Reklame dan Pajak Hiburan Terhadap Pendapatan Asli Daerah Kota Madiun. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the effectiveness and contribution of billboard and entertainment taxes to the local revenue (PAD) of Madiun City during the 2020–2024 period. The research employs a quantitative descriptive approach using secondary data derived from the City of Madiun’s Budget Realization Report (LRA) obtained from the Regional Revenue Agency (Bapenda). Multiple linear regression analysis was conducted using SPSS version 25. The results show that the effectiveness of billboard tax and entertainment tax has a positive and significant effect on PAD, while their contribution has no significant impact. These findings indicate that improving tax collection effectiveness has a stronger influence on local revenue growth than the nominal contribution itself. The study suggests that local governments should enhance tax collection systems and expand the tax base to achieve greater fiscal independence.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Ghinaa Rizki Dhiya Ulhaq | ||||||||
| Date Deposited: | 05 Dec 2025 06:52 | ||||||||
| Last Modified: | 05 Dec 2025 06:52 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/48007 |
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