The Effect of Groundwater Tax and Advertising Tax on Regional Original Income (PAD) in Medan City

Bulan Noviyanti Djingga; Putri Wahyuni; Muhammad Yusuf

doi:10.47663/abep.v10i1.440

Bulan Noviyanti Djingga STIE Eka Prasetya
Putri Wahyuni Sekolah Tinggi Ilmu Ekonomi Eka Prasetya
Muhammad Yusuf Universitas Negeri Medan

DOI: https://doi.org/10.47663/abep.v10i1.440

Keywords: Knowledge of Taxation; Tax Rates; Taxpayer Compliance

Abstract

This study aims to determine the Effect of Groundwater Tax and Advertising Tax on Regional Original Income (PAD) in Medan City. The research methodology used is a quantitative descriptive method. The type of data used in this research is quantitative data, which is obtained in the form of numbers and numbers. Source of data in the form of secondary data. The population and sample in this study were Medan City's Regional Original Income every month for 5 (five) years from 2016 - 2020 which was obtained from the Medan City Regional Financial and Asset Management Agency for 60 months. The analytical method used is multiple linear regression. The results of the research analysis show that groundwater tax has a significant effect on Regional Original Income (PAD) in Medan City. The results of the research analysis show that Advertising Tax has a significant effect on Regional Original Income (PAD) in Medan City. The results of the research analysis show that Groundwater Tax and Advertisement Tax have a significant effect on Regional Original Income (PAD) in Medan City. the coefficient of determination (R Square) is 0.227 or 22.7%, which means that the Regional Original Income (PAD) variable can be explained by the Ground Water Tax and Advertising Tax variables of 22.7% and the remaining 77.8% is explained by other variables such as hotel taxes

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