PENGARUH PAJAK REKLAME DAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH JAWA TIMUR DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Kabupaten/Kota di Provinsi Jawa Timur Tahun 2018-2021)

Abstract

This study aims to examine the Effect of Advertising Tax and Entertainment Tax on East Java Regional Original Income With Economic Growth as a Moderating Variable (Empirical Study of Regencies/Cities in East Java Province in 2018-2021). This research is a type of quantitative research by processing data using SPSS 25. The population of this research is regencies/cities in East Java in 2018-2021. Sample research using purposive sampling technique. There were 38 sample cities & regencies that were examined in this study. Data analysis used multiple linear analysis and Moderating Regression Analysis (MRA). The results of this study indicate that (1) Advertising Tax has no significant effect on Regional Original Income, (2) Entertainment Tax has no significant effect on Regional Original Revenue, (3) Economic Growth is able to moderate the effect of advertisement tax on Regional Original Income, (4) Growth The economy is unable to moderate the effect of the Entertainment Tax on Regional Original Income.

Keywords: Advertising Tax, Entertainment Tax, Local Own Revenue, Economic Growth