Elgika, Elgika (2022) Pengaruh potensi pajak terhadap penerimaan pajak parkir pada Badan Pengelolaan Pendapatan Daerah (BPPD) Kota Bandung tahun 2015 - 2018. Sarjana thesis, UIN Sunan Gunung Djati Bandung.
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Abstract
INDONESIA : Pajak daerah adalah adalah salah satu bentuk pendapatan utama bagi pemerintah daerah. Hal itu merupakan bentuk partisipasi masyarakat dalam membayar pajak sesuai dengan UU perpajakan untuk serentak melaksanakan pembiayaan di dalam suatu daerah dan pembangunan daerah tersebut. Data dilapangan menunjukkan bahwa penerimaan pajak parkir ada yang tidak mencapai target dan tingkat presentase penerimaan pajak parkir yang mengalami fluktuatif. Potensi pajak yang telah ditetapkan harus disikapi oleh pemerintah Kota Bandung melalui Badan Pengelolaan Pendapatan Daerah agar pencapaian target sesuai dan terlaksana dengan optimal. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh potensi pajak terhadap penerimaan pajak parkir pada Badan Pengelolaan Pendapatan Daerah Kota Bandung. Peneliti menggunakan teori potensi pajak dari Davey (1988:40) dalam variabel independen (X) yang memiliki empat dimensi yang berperan penting dalam peningkatan penerimaan pajak parkir yaitu 1) kecukupan dan elastisitas, 2) keadilan, 3) kemampuan administratif, dan 4) kesepakatan politis. Sedangkan variabel dependen (Y) peneliti menggunakan teori dari Siti Kurnia Rahayu (2013:27) yang memiliki enam dimensi yaitu 1) kesejahteraan, kepastian dan kesederhanaan peraturan perundang – undangan perpajakan, 2) kebijakan pemerintah dalam mengimplementasikan undang – undang perpajakan, 3) sistem administrasi perpajakan yang tepat, 4) pelayanan, 5) kesadaran dan pemahaman warga negara, 6) kualitas petugas pajak. Metode yang digunakan adalah metode penelitian asosiatif dengan pendekatan kuantitatif. Teknik pengumpulan data melalui observasi, studi kepustakaan, serta penyebaran kuesioner kepada 9 responden sampling jenuh pada pegawai pajak parkir di Badan Pengelolaan Pendapatan Daerah Kota Bandung. Dari hasil penelitian dapat diketahui terdapat pengaruh yang tinggi dari dimensi kecukupan dan elastisitas (X1) terhadap penerimaan pajak parkir dengan perolehan koefisien determinasi R Square sebesar 0,634, artinya persentase sumbangan pengaruh dimensi kecukupan dan elastisitas sebesar 63,4% dan sisanya 36,6% dipengaruhi oleh variabel lain, selanjutnya terdapat pengaruh yang tinggi dari dimensi keadilan (X2) terhadap penerimaan pajak parkir dengan perolehan koefisien determinasi R Square sebesar 0,634 artinya persentase sumbangan pengaruh dimensi kecukupan dan elastisitas sebesar 63,4% dan sisanya 36,6% dipengaruhi oleh variabel lain, selanjutnya terdapat pengaruh yang tinggi dari dimensi kemampuan administratif (X3) terhadap penerimaan pajak parkir dengan perolehan koefisien determinasi R Square sebesar 0,493 artinya persentase sumbangan pengaruh dimensi kemampuan administratif sebesar 49,3 dan sisanya 50,7% dipengaruhi oleh variabel lain, kemudian terdapat pengaruh yang sangat tinggi dari dimensi kesepakatan politis (X4) terhadap penerimaan pajak parkir dengan perolehan koefisien determinasi R Square sebesar 0,844 artinya persentase sumbangan pengaruh dimensi kesepakatan politis sebesar 84,4% dan sisanya 15,6% dipengaruhi oleh variabel lain. Dan terakhir terdapat potensi pajak mempunyai pengaruh positif dan signifikan terhadap penerimaan pajak parkir berdasarkan perhitungan analisis korelasi sederhana, analisis regresi linear sederhana dan koefisien determinasi dengan t hitung > t tabel (4,208>2,365) dan signifikansi 0,004 < 0,05 serta koefisiensi determinasi 0,717 atau 71,7% sedangkan sisanya 28,3% penerimaan pajak parkir dipengaruhi oleh faktor di luar variabel potensi pajak yang tidak di teliti oleh peneliti. ENGLISH : Local taxes are one of the main forms of revenue for local governments. This is a form of public participation in paying taxes in accordance with the tax law to simultaneously carry out financing in an area and the development of the area. The data in the field shows that parking tax revenues have not reached the target and the percentage level of parking tax revenues is fluctuating. The tax potential that has been determined must be addressed by the Bandung City government through the Regional Revenue Management Agency so that the achievement of targets is appropriate and carried out optimally. This study aims to determine how much influence the potential tax on parking tax receipts at the Regional Revenue Management Agency of Bandung City. The researcher uses the theory of tax potential from Davey (1988:40) in the independent variable (X) which has four dimensions that play an important role in increasing parking tax revenues, namely 1) adequacy and elasticity, 2) fairness, 3) administrative ability, and 4) agreement. political. While the dependent variable (Y) researchers use the theory of Siti Kurnia Rahayu (2013:27) which has six dimensions, namely 1) welfare, certainty and simplicity of tax laws, 2) government policies in implementing tax laws, 3) system proper tax administration, 4) service, 5) awareness and understanding of citizens, 6) quality of tax officers. The method used is associative research method with a quantitative approach. Data collection techniques through observation, literature study, and distributing questionnaires to 9 respondents sampling saturated on parking tax employees at the Regional Revenue Management Agency Bandung. From the results of the study, it can be seen that there is a high influence of the dimensions of adequacy and elasticity (X1) on parking tax revenues with the acquisition of a coefficient of determination R Square of 0.634, meaning that the percentage contribution of the influence of the dimensions of adequacy and elasticity is 63.4% and the remaining 36.6% is influenced by by other variables, then there is a high influence of the dimension of justice (X2) on parking tax revenue with the acquisition of a coefficient of determination R Square of 0.634 meaning the percentage contribution of the influence of the dimensions of adequacy and elasticity is 63.4% and the remaining 36.6% is influenced by other variables , then there is a high influence of the dimension of administrative ability (X3) on parking tax revenue with the acquisition of a coefficient of determination R Square of 0.493 meaning that the percentage contribution of the influence of the dimension of administrative ability is 49.3 and the remaining 50.7% is influenced by other variables, then there is an influence very high i of the dimension of political agreement (X4) on parking tax revenue with the acquisition of a coefficient of determination R Square of 0.844, meaning that the percentage contribution of the influence of the dimension of political agreement is 84.4% and the remaining 15.6% is influenced by other variables. And lastly, there is the potential for taxes to have a positive and significant effect on parking tax revenues based on simple correlation analysis calculations, simple linear regression analysis and coefficient of determination with t count > t table (4.208> 2.365) and a significance of 0.004 < 0.05 and a coefficient of determination of 0.717 or 71.7% while the remaining 28.3% of parking tax receipts are influenced by factors outside the tax potential variable which are not examined by researchers.
Item Type: | Thesis (Sarjana) |
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Uncontrolled Keywords: | Potensi pajak;penerimaan pajak parkir |
Subjects: | Public Finance > Taxes and Taxation Public Finance > Income Taxes |
Divisions: | Fakultas Ilmu Sosial dan Ilmu Politik > Program Studi Administrasi Publik |
Depositing User: | Elgika Elgika |
Date Deposited: | 17 May 2022 01:18 |
Last Modified: | 17 May 2022 01:19 |
URI: | https://digilib.uinsgd.ac.id/id/eprint/51104 |
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