Hubungan Komunikasi dan Sikap dengan Implementasi Kebijakan Pajak Reklame di Kawasan Simpang Lima Semarang

Supriyanto Supriyanto, Hartuti Purnaweni, Nina Widowati
DOI: 10.14710/jppmr.v3i2.5147


Advertisement tax is one of the Regencial / Municipal tax. to help in increasing enabel the goverment tax manage earning to execute development and enable the goverment tax manage its own area. However, in reality implementation of this policy implementation has not brought yet resulted well enaugh.

The results of this research proved that There is a significant relationship between attitude and communication forward policy implementation as evidenced from the results Concordance Kendall Coefficient (W) which shows the rate of 0,893 W and 𝑋2 test of significance produce 𝑋2 value of 85.72. This then consulted with 𝑋2 tables with significance level of 5% = 55.75 indicates that the observation 𝑋2 = 85.72 > 𝑋2 = 55.75% Table 5 so that it can be concluded that the hypothesis can be accepted.

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ciommunication; attitude; implementation of advertisement tax


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