ABSTRACT
This research is aimed to find out the application of progressive tax rates on motor vehicles tax at West Java Province and the effect of applying the progressive rates of four wheeled motor vehicle tax on the regional tax revenue of West Java Province at the revenue office of West Java Province and Samsat Branch office of Revenue Office at Bandung City III Soekarno Hatta. This research using associative method with quantitative data. The data is analyzed by using the simple linear regression analysis. The research results show that with a significance level of 5% and using two samples t test, then obtained the result that thitung < ttabel so Null Hypothesis was rejected (H0) and Alternative Hypothesis (H1) can be accepted. It means the application of progressive rates on four wheeled motor vehicle tax has effect on the regional tax revenue of West Java Province. Keywords: progressive rate, motor vehicle tax, and regional tax revenue
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ABSTRAK
Penelitian ini bertujuan untuk mengetahui penerapan tarif progresif pajak kendaraan bermotor di Provinsi Jawa Barat dan pengaruh dari penerapan tarif progresif pajak kendaraan bermotor roda empat terhadap penerimaan pajak daerah Provinsi Jawa Barat di Kantor Dinas Pendapatan Provinsi Jawa Barat dan Samsat Cabang Pelayanan Dinas Pendapatan Kota Bandung III Soekarno Hatta. Penelitian ini menggunakan metode asosiatif dengan menggunakan data kuantitatif. Data-data dianalisis menggunakan analisis regresi sederhana. Hasil penelitian dinyatakan dengan tingkat signifikansi 5% dan menggunakan uji t dua arah sehingga didapatkan hasil thitung < ttabel maka maka Hipotesis Nol (H0) diterima dan Hipotesis alternatif ditolak (H1), artinya pengenaan pajak progresif kendaraan bermotor roda empat memiliki pengaruh terhadap penerimaan pajak daerah Provinsi Jawa Barat.
Keywords: tarif progresif, pajak kendaraan bermotor, dan penerimaan pajak daerah.
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DAFTAR ISI
Halaman HALAMAN JUDUL ······································································· i HALAMAN PENGESAHAN ····························································· ii SURAT PERNYATAAN KEASLIAN SKRIPSI ······································ iii SURAT PERNYATAAN PUBLIKASI LAPORAN PENELITIAN ················ iv KATA PENGANTAR ······································································ v ABSTRACT ··················································································· viii ABSTRAK ···················································································· ix DAFTAR ISI ················································································ x DAFTAR GAMBAR ······································································· xiv DAFTAR TABEL ·········································································· xv DAFTAR LAMPIRAN ···································································· xvi BAB I PENDAHULUAN ·································································· 1 1.1. Latar Belakang ································································· 1 1.2. Identifikasi Masalah ·························································· 5 1.3. Tujuan Penelitian······························································· 5 1.4. Manfaat Penelitian ···························································· 6 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN PENGEMBANGAN HIPOTESIS ·············································· 7 2.1. Pengertian Pajak ······························································ 7 2.1.1. Fungsi Pajak ··························································· 9 2.1.2. SyaratPemungutan pajak ············································ 10 2.1.3. Teori-teori yang Mendukung Pemungutan Pajak ················ 11 2.1.4. Kedudukan Hukum Pajak ············································ 12 2.1.5. Pembagian Hukum Pajak ············································ 13 2.1.6. Jenis Pajak ····························································· 14 2.1.7. Tata Cara Pemungutan Pajak ········································ 15
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2.1.8. Tarif Pajak ····························································· 17 2.2. Pajak Kendaraan Bermotor .................................................................. 18 2.2.1 Dasar Hukum Pemungutan Pajak Kendaraan Bermotor ........... 19 2.2.2 Pajak Kendaraan Bermotor (PKB) ............................................ 21 2.2.3 Objek Pajak Kendaraan Bermotor ............................................ 21 2.2.4 Subjek Pajak dan Wajib Pajak Pajak Kendaraan Bermotor ...... 23 2.2.5 Dasar Pengenaan Pajak Kendaraan Bermotor .......................... 24 2.2.6 Tarif Pajak Kendaraan Bermotor .............................................. 26 2.2.7 Perhitungan Pajak Kendaraan Bermotor ................................... 27 2.2.8 Saat Terutang, Masa Pajak, dan Wilayah Pemungutan Pajak Kendaraan Bermotor ................................................................. 28 2.2.9 Pendaftaran dan Pemberitahuan Surat Ketetapan Pajak Daerah (SKPD) Pajak Kendaraan Bermotor ......................................... 28 2.2.10 Penetapan dan Ketetapan Pajak ................................................ 29 2.2.11 Pembayaran Pajak Kendaraan Bermotor .................................. 31 2.2.12 Penagihan Pajak Kendaraan Bermotor ..................................... 32 2.2.13 Bagi Hasil Pajak ........................................................................ 33 2.2.14 Biaya Pemungutan Pajak .......................................................... 34 2.3. Pajak Daerah ........................................................................................ 35 2.4. Kerangka Pemikiran ............................................................................ 40 2.5. Pengembangan Hipotesis .................................................................... 41
BAB III OBJEK DAN METODE PENELITIAN ······································· 43 3.1. Objek Penelitian ····························································· 43 3.1.1 Sejarah Singkat Dinas Pendapatan Provinsi Jawa Barat ········ 43 3.1.2 Dasar Hukum ·························································· 46 3.1.3 Tugas Pokok dan Fungsi ············································· 50 3.1.4 Struktur Organisasi ··················································· 50 3.1.5 Visi dan Misi Dinas Pendapatan Provinsi Jawa Barat dan
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Samsat CPDP Wilayah Kota Bandung III Soekarno Hatta ····· 52 3.1.6 Tugas Pokok dan Tata Kerja CPDP Wilayah Kota Bandung III Soekarno Hatta ···················································· 52 3.1.7 Program Kerja CPDP Wilayah Kota Bandung III Soekarno Hatta ···································································· 53 3.1.8 Kebijakan CPDP Wilayah Kota Bandung III Soekarno Hatta... 53 3.1.9 Struktur Organisasi CPDP Wilayah Kota Bandung III Soekarno Hatta ························································ 54 3.2. Metode Penelitian ·························································· 55 3.3. Operasionalisasi Variabel ················································· 55 3.4. Operasional Variabel························································ 56 3.5. Jenis dan Sumber Data······················································ 58 3.6. Metode Pengumpulan data ················································· 58 3.7. Populasi ······································································· 60 3.8. Teknik Pengambilan Sampel ·············································· 60 3.9. Rancangan Pengujian Hipotesis ·········································· 62 3.10.Penetapan Hipotesis Penelitian ············································ 62 3.11.Metode Analisis ····························································· 63 3.11.1.Uji Normalitas ······················································· 63 3.11.2.Analisis Regresi Linear Sederhana ······························· 64 3.11.3.Koefisien Korelasi ··················································· 65 3.11.4.Uji Signifikansi ······················································ 67 3.11.5.Koefisien Determinasi ·············································· 68 3.11.6.PenentuanTingkat Signifikansi ···································· 69 3.11.7.Penarikan Kesimpulan ·············································· 69
BAB IV HASIL PENELITIAN DAN PEMBAHASAN ······························· 70 4.1. Penerapan Pajak Progresif Kendaraan Bermotor Roda Empat Provinsi Jawa Barat ························································· 70 4.2. Pengaruh Pengenaan Tarif Progresif Kendaraan Bermotor Roda Empat Terhadap Penerimaan Pajak Daerah Provinsi Jawa Barat ···· 72
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4.3. Deskriptif Data Penelitian ················································· 74 4.4. Uji Normalitas ······························································· 75 4.5. Regresi Linier Sederhana :Pengaruh Penerimaan Pajak Progresif Kendaraan Bermotor Roda Empat (X) Terhadap Penerimaan Pajak Daerah Provinsi Jawa Barat (Y) ···················· 76 4.5.1. Analisis Koefisien Korelasi Product Moment ···················· 77 4.5.2. Analisis Persamaan regresi Linier Sederhana ···················· 78 4.5.3. Analisis Koefisien Determinasi ···································· 79 4.5.4. Pengujian Hipotesis (Uji-t) ·········································· 80
BAB V SIMPULAN DAN SARAN ······················································ 83 5.1. Simpulan ······································································· 83 5.2. Saran ··········································································· 84
DAFTAR PUSTAKA ······································································· 85 LAMPIRAN DAFTAR RIWAYAT HIDUP
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DAFTAR GAMBAR
Gambar 2.1 Model Kerangka Pemikiran .................................................................. 41 Gambar 3.1 Struktur Organisasi CPDP Kota Bandung III Soekarno Hatta.............. 54 Gambar 4.1 Kurva Uji-t Dua Pihak .......................................................................... 82
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DAFTAR TABEL
Tabel 3.1 Operasionalisasi Variabel ....................................................................... 57 Tabel 3.2 Tabel Interpretasi Nilai Koefisien Korelasi ............................................ 67 Tabel 4.1 Descriptive Statistics............................................................................... 75 Tabel 4.2 Hasil Uji Normalitas ............................................................................... 76 Tabel 4.3 Hasil Uji Koefisien Korelasi Product Moment ....................................... 77 Tabel 4.4 Hasil Perhitungan Nilai Koefisien Persamaan Regresi ........................... 78 Tabel 4.5 Hasil Uji Koefisien Determinasi ............................................................ 80 Tabel 4.6 Hasil Uji Hipotesis (Uji-t) ...................................................................... 81
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DAFTAR LAMPIRAN
Lampiran A Uji Deskriptif Lampiran B Uji Asumsi Dasar Lampiran C Regresi Linear Sederhana Lampiran D Data Penerimaan Pajak Progresif untuk 100 Kendaraan Roda Empat Lampiran E Penerimaan Pajak Daerah Tingkat I Provinsi Jawa Barat Tahun 2013 Lampiran F Formulir Pengesahan 1 (satu) Tahun Lampiran G Formulir Pengesahan 5 (lima) Tahun Lampiran H Formulir Blokir Kendaraan Bermotor Lampiran I Surat Persetujuan Penelitian
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