Resumen
Pajak penerangan jalan berkontribusi besar bagi Kota Semarang. Setiap tahunnya penerimaan pajak penerangan jalan di Kota Semarang selalu melebihi target yang telah ditetapkan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh jumlah pelanggan PLN, jumlah hotel, jumlah industri terhadap penerimaan pajak penerangan jalan. Objek penelitian ini adalah penerimaan pajak penerangan jalan di Kota Semarang periode 1985-2014. Penelitian ini menggunakan desain penelitian dengan pendekatan kuantitatif. Analisis data menggunakan analisis Regresi Linier Berganda dengan metode Ordinary Least Square (OLS). Berdasarkan hasil penelitian dapat disimpulkan bahwa jumlah pelanggan berpengaruh signifikan terhadap penerimaan pajak penerangan jalan, jumlah hotel berpengaruh signifikan terhadap penerimaan pajak penerangan jalan, jumlah industri berpengaruh signifikan terhadap penerimaan pajak penerangan jalan.Street lighting contribute greatly to the tax for the city of Semarang. Each year a tax receipt street lighting in the city of Semarang have always exceeded the targets that have been set. The purpose of this research is to know the influence of the number of customers PLN, the number of hotels, the amount of the tax receipt against industry street lighting. The object of this study is the tax revenue street lighting in the city of Semarang in the period 1985-2014. This research uses a quantitative approach to design research. Data analysis using Multiple Linear regression analysis with the method of Ordinary Least Square (OLS). Based on the results of the study it can be concluded that the number of influential customers significantly to tax revenues, the number of hotel street lighting effect significantly to tax revenues, the number of street lighting industry's influential tax revenues significantly to street lighting.