KONTRIBUSI PENERIMAAN PAJAK REKLAME DAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA BEKASI

The aim of this research is to know how big the contribution of the advertisement tax and the entertainment tax revenue to the Local Own Revenue (PAD). Independent Variables that is used in this research was the advertisement tax and the entertainment tax, and the dependent variable was Local Own Revenue (PAD). This research is conducted in the office was carried out to be practice in the Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah that was located in Jalan Jenderal Ahmad Yani No.1 Bekasi. The analyzing method that is used was the inferensial statistic method with Double Regression Analysis, F-test, t-test, and used SPSS (Statistic Product and Service Solution). The results of this research shown that the F-test value shows that both independent variables, the advertisement and the entertainment tax, have significant positive effect to dependent variable Local Own Revenue (PAD) and ttest value shows that each of independent variables has significant positive effect to Local Own Revenue (PAD). The realization of Local Own Revenue (PAD) in Bekasi by the advertisement tax receipt in 2006-2010 is almost reach the target with the average of 98,36%, meanwhile by the entertainment tax receipt exceeded the target with the average of 102,12%, and so did the Local Own Revenue, it has exceeded the target with the average of 102,19%. The growth of Local Own Revenue, the advertisement tax, and the entertainment tax in 2006-2010 have fluctuated in each year. Throughout the years 2006-2010 the advertisement tax receipt contributed 4.74% to Local Own Revenue, the entertainment tax receipt contributed 1.67%, and all of the local taxes contributed 42.02% to Local Own Revenue