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This study aims to determine and explain the effect of Gross Regional Domestic Product, Number of Industries and Number of Population on Advertisement Tax Receipts. The type of research used is quantitative research using explanatory research. This research took object at the East Java Provincial Statistics Agency and the Directorate General of Fiscal Balance of the Ministry of Finance of the Republic of Indonesia. The number of research samples selected with saturated sample techniques was 29 districts and 9 cities. Data Analysis Techniques used are Multiple Linear Regression Analysis with the help of SPSS version 21 software. The results of this study indicate the value of the Determination Coefficient of 60.9% which explains that the independent variable provides almost all information needed to predict the dependent variable. The remainder of this value of 39.1% is explained by other variables not examined in this study. The results of the F test show that the independent variables simultaneously influence the dependent variable. The ttest results show that Gross Regional Domestic Product, Number of Industries and Total Population partially have a significant effect on Advertisement Tax Receipts. Keywords—gross regional domestic product; number of industries; total population and billboard tax receipt

Determining Factors of Billboard Tax Receipt in East Java (Study on districts and cities in East Java Province 2013-2015)