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EFEKTIVITAS PUNGUTAN PAJAK REKLAME TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH KABUPATEN BATANG HARI TAHUN 2010-2014

Jurnal Manajemen Terapan dan Keuangan · Vol. 5 No. 3 (2016)

DOI
10.22437/jmk.v5i3.3607
ISSN
2685-9424, 2252-8636
Terbit
2016-12-20
Penerbit
Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

The study aims to determine the development district Batang Hari advertisement tax years 2010-2014, the effectiveness of the advertisement tax levy Batang Hari district in 2010-2014, and the level of financial independence Batang Hari district in 2010-2014. The method used in this research is qualitaanalysis method, data collected by structured interview to dipenda Batang Hari district and regional development planning agency and county Batang Hari. Development of data analysis techniques using the advertisement tax ratio indicatordevelopment, the effectiveness of advertisement taxation using effectiveness ratio while the level of local financial independence using indicators of independence ratio. These result indicate that the development of the advertisement tax Batang Hari district of 10,14 % annually, the effectiveness of advertisement taxation has a verry effectifve influence on the level of local financial independence by 133,39%, and the level of local financial independence is still low with an average percentage rate of 5,36 % per year, this study shows that the effectiveness of advertisement taxation can increase the level of financial independence of local government areas in the district particularly Batang Hari.

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  • Hasanuddin University
  • Universitas Syiah Kuala
  • Universitas Halu Oleo
  • Universitas Internasional Semen Indonesia
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Rekan penulisOrganisasiArtikel bersama
Yusrizal YusrizalUniversitas Syiah Kuala1
Jefri MarzalAfiliasi tidak diketahui1
JUNAIDI JUNAIDIAfiliasi tidak diketahui1
Sri RahayuHasanuddin University1
RAHAYU RAHAYUUniversitas Halu Oleo1
Muhammad RidwanHasanuddin University1
Yudi YudiAfiliasi tidak diketahui1
Mukhzarudfa MukhzarudfaAfiliasi tidak diketahui1
Muhammad IzzuddinAfiliasi tidak diketahui1
Putri AmeliaUniversitas Internasional Semen Indonesia1
Yuliusman YuliusmanAfiliasi tidak diketahui1
Afrizal AfrizalAfiliasi tidak diketahui1
Roselika AgryadiniAfiliasi tidak diketahui1
Iskandar SamAfiliasi tidak diketahui1
Anju SaputraAfiliasi tidak diketahui1
Wirmie Eka PutraAfiliasi tidak diketahui1
Vinni Rizki LestariAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/mankeu/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">EFEKTIVITAS PUNGUTAN PAJAK REKLAME TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH KABUPATEN BATANG HARI TAHUN 2010-2014</dc:title>
	<dc:creator xml:lang="en">JUMAILI, SALMAN</dc:creator>
	<dc:description xml:lang="en">The study aims to determine the development district Batang Hari advertisement tax years 2010-2014, the effectiveness of the advertisement tax levy Batang Hari district in 2010-2014, and the level of financial independence Batang Hari district in 2010-2014. The method used in this research is qualitaanalysis method, data collected by structured interview to dipenda Batang Hari district and regional development planning agency and county Batang Hari. Development of data analysis techniques using the advertisement tax ratio indicatordevelopment, the effectiveness of advertisement taxation using effectiveness ratio while the level of local financial independence using indicators of independence ratio. These result indicate that the development of the advertisement tax Batang Hari district of 10,14 % annually, the effectiveness of advertisement taxation has a verry effectifve influence on the level of local financial independence by 133,39%, and the level of local financial independence is still low with an average percentage rate of 5,36 % per year, this study shows that the effectiveness of advertisement taxation can increase the level of financial independence of local government areas in the district particularly Batang Hari.</dc:description>
	<dc:publisher xml:lang="en">Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi</dc:publisher>
	<dc:date>2016-12-20</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/mankeu/article/view/3607</dc:identifier>
	<dc:identifier>10.22437/jmk.v5i3.3607</dc:identifier>
	<dc:source xml:lang="en">Jurnal Manajemen Terapan dan Keuangan; Vol. 5 No. 3 (2016): Jurnal Manajemen Terapan dan Keuangan; 195–204</dc:source>
	<dc:source>2685-9424</dc:source>
	<dc:source>2252-8636</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/mankeu/article/view/3607/5993</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2016 SALMAN JUMAILI</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>