DAFTAR ISI
KATA PENGANTAR ................................................................................................... i DAFTAR ISI ................................................................................................................ iii DAFTAR TABEL ......................................................................................................... vii DAFTAR GAMBAR ..................................................................................................... x
BAB I PENDAHULUAN 1.1. Latar Belakang Penelitian .............................................................................. 1 1.2. Identifikasi Masalah ....................................................................................... 7 1.3. Rumusan Masalah .......................................................................................... 7 1.4. Tujuan Penelitian ............................................................................................ 8 1.5. Kegunaan Penelitian ....................................................................................... 9 1.6. Kerangka Pemikiran ...................................................................................... 10 1.7. Hipotesis .........................................................................................................16
BAB II TINJAUAN PUSTAKA 2.1. Efektivitas Pengendalian Prosedur Pemungutan Pajak Reklame ................... 18 2.1.1. Efektivitas .......................................................................................... 18 2.1.1.1.Pengertian Efektivitas........................................................... 18 2.1.1.2.Strategi untuk mengukur Efektivitas .................................... 19 2.1.2. Pengendalian ....................................................................................... 20 2.1.2.1.Pengertian Pengendalian ...................................................... 20 2.1.2.2.Sarana Pengendalian............................................................. 22 2.1.2.3.Proses dan Tata Cara Pengendalian ..................................... 24
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2.1.2.4.Macam-macam Pengendalian .............................................. 26 2.1.2.5.Pengendalian yang Efektif ................................................... 27 2.1.3. Prosedur .............................................................................................. 28 2.1.3.1.Pengertian Prosedur .............................................................. 29 2.1.3.2.Karakteristik Prosedur .......................................................... 30 2.1.3.3.Manfaat Prosedur ................................................................ 30 2.1.4. Pajak ................................................................................................... 31 2.1.4.1.Pengertian Pajak ..................................................................... 31 2.1.4.2.Fungsi Pajak............................................................................ 33 2.1.4.3.Syarat Pemungutan Pajak ....................................................... 33 2.1.4.4.Pengelompokan Pajak ............................................................ 34 2.1.4.5.Sistem Pemungutan Pajak....................................................... 35 2.1.5. Pajak Reklame .................................................................................... 35 2.1.5.1.Pengertian Reklame .............................................................. 35 2.1.5.2.Objek Pajak Reklame .......................................................... 36 2.1.5.3.Subjek Pajak Reklame ......................................................... 39 2.1.5.4.Prosedur Pemungutan Pajak Reklame .................................. 39 2.1.5.5.Dasar Pengenaan, Tarif dan Cara Perhitungan Pajak Reklame ...................................................................... 42 2.2. Penerimaan Pajak Daerah ............................................................................... 46 2.2.1 Pengertian Pajak Daerah ..................................................................... 46 2.2.2 Sistem Pemungutan Pajak Daerah ...................................................... 49 2.2.3 Tata Cara Pembayaran dan Penagihan Pajak Daerah ......................... 50 2.2.4 Penerimaan Pajak Daerah ................................................................... 51
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2.3. Korelasi Efektiitas dengan Penerimaan Pajak Daerah ...................................52 2.4. Penelitian Terdahulu ...................................................................................... 53
BAB III METODELOGI PENELITIAN 3.1. Metode Penelitian ........................................................................................... 55 3.2. Populasi dan Sampel ...................................................................................... 56 3.2.1 Populasi .............................................................................................. 56 3.2.2 Sampel ................................................................................................ 57 3.3. Variabel Penelitian .........................................................................................57 3.4. Tekhnik Pengumpulan Data .......................................................................... 61 3.5. Analisis Data ................................................................................................. 64 3.6. Lokasi dan Jadwal Penelitian ........................................................................ 72
BAB IV PEMBAHASAN 4.1. Kondisi Objek Penelitian................................................................................ 74 4.1.1. Identitas Dinas .................................................................................... 74 4.1.2. Sejarah DISPENDA Kabupaten Sumedang ....................................... 74 4.1.3. Visi dan Misi DISPENDA Kabupaten Sumedang ............................. 76 4.1.4. Struktur Organisasi ............................................................................ 77 4.1.5. Tugas dan Fungsi Dinas Pendapatan Daerah Kabupaten Sumedang 78 4.1.6. Kondisi Gedung DISPENDA Kabupaten Sumedang ......................... 80 4.2. Deskripsi Hasil Penelitian ............................................................................ 81 4.2.1
Efektivitas Pengendalian Prosedur Pemungutan Pajak Reklame ....... 81
4.2.2
Penerimaan Pajak Daerah ................................................................... 92
4.3. Pengolahan Data ............................................................................................. 101
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4.3.1. Analisis Statistik Deskriptif ................................................................ 101 4.3.2. Uji Validitas........................................................................................ 103 4.3.3. Uji Reliabilitas .................................................................................... 104 4.3.4. Uji Koefisien Korelasi ........................................................................ 107 4.3.5. Uji Koefisien Determinasi .................................................................. 108 4.3.6. Uji Regresi .......................................................................................... 109 4.3.7. Uji Hipotesis ....................................................................................... 116 4.3.7.1. Uji t ......................................................................................... 116 4.3.7.2. Uji f ........................................................................................ 120 4.4. Pembahasan .................................................................................................... 120
BAB V PENUTUP 5.1. Kesimpulan..................................................................................................... 130 5.2. Saran ............................................................................................................... 133
DAFTAR PUSTAKA .................................................................................................... 134
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DAFTAR TABEL
Tabel 1.1 : Perkembangan Target dan Realisasi Pajak Pendapatan Reklame Kabupaten Sumedang tahun 2011-2015 ........................................................................ 3 Tabel 1.2 : Jumlah reklame dan jumlah Wajib Pajak Kabupaten Sumedang tahun 20112015 .............................................................................................................. 4 Tabel 1.3 : Realisasi Pajak Reklame dan Pajak Daerah Kabupaten Sumedang tahun anggaran 2011 – 2015 ................................................................................ 5 Tabel 2.1 : Penelitian Terdaulu ...................................................................................... 54 Tabel 3.1 : Daftar Pegawai di Dinas Pendapatan Daerah Kabupaten Sumedang ......... 56 Tabel 3.2 : Operasional variabel X (Efektivitas Pengendalian Prosedur Pemungutan . Pajak Reklame) ...........................................................................................58 Tabel 3.3 : Operasional Variabel Y (Penerimaan Pajak Daerah) .................................. 60 Tabel 3.4 : Alternative Jawaban dan Nilai Skor ............................................................ 63 Tabel 3.5 : Pedoman Untuk Interprestasi Koefisien Korelasi ....................................... 68 Tabel 3.6 : Jadwal Penelitian Kegiatan ......................................................................... 73 Tabel 4.1 : Data Ruangan ............................................................................................... 80 Tabel 4.2 : Ruang Pimpinan .......................................................................................... 80 Tabel 4.3 : Ruang Pegawai ............................................................................................ 80 Tabel 4.4 : Tanggapan Responden Mengenai Menetapkan Standar ............................. 82 Tabel 4.5 : Tanggapan Responden Mengenai Mengukur Prestasi Kerja ...................... 84 Tabel 4.6 : Tanggapan Responden Mengenai membandingkan antara hasil pelaksanaan kerja dengan standar yang telah ditentukan ................................................ 86
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Tabel 4.7 : Tanggapan Responden Mengenai Mengambil Tindakan Korektif ............. 88 Tabel 4.8 : Tanggapan Responden Mengenai Efektivitas Pengendalian prosedur Pemungutan Pajak Reklame ........................................................................ 90 Tabel 4.9 : Tanggapan Responden Mengenai Kualitas ................................................. 93 Tabel 4.10 : Tanggapan Responden Mengenai Kuantitas ............................................. 95 Tabel 4.11 : Tanggapan Responden Mengenai Waktu ................................................. 97 Tabel 4.12 : Tanggapan Responden Penerimaan Pajak Daerah .................................... 99 Tabel 4.13 : Analisis Statistik Deskriptif ...................................................................... 101 Tabel 4.14 : Hasil Perhitungan Validitas ...................................................................... 103 Tabel 4.15 : Hasil Pengujian Reliabilitas Penetapan Standar ...................................... 104 Tabel 4.16 : Hasil Pengujian Reliabilitas Mengukur Prestasi Kerja .............................. 105 Tabel 4.17 : Hasil Pengujian Reliabilitas Membandingkan Antara Hasil Pelaksanaan Kerja dengan Standar yang Telah ditentukan ........................................................ 105 Tabel 4.18 : Hasil Pengujian Mengambil Tindakan Korektif ........................................ 106 Tabel 4.19 : Hasil Pengujian Reliabilitas Penerimaan Pajak Daerah ............................. 106 Tabel 4.20 : Analisis Koefisien Korelasi ....................................................................... 107 Tabel 4.21 : Pedoman Interprestasi Koefisien Korelasi ................................................. 107 Tabel 4.22 : Uji Koefisien Determinasi ......................................................................... 108 Tabel 4.23 : Pedoman Interprestasi Koefisien Determinasi ........................................... 109 Tabel 4.24 : Hasil Pengujian Regresi Berganda untuk menetapkan standar .................. 110 Tabel 4.25: Hasil Pengujian Regresi Berganda untuk mengukur prestasi kerja ............ 111 Tabel 4.26 : Hasil Pengujian Regresi Berganda untuk membandingkan antara hasil pelaksanaan kerja dengan standar yang telah ditentukan ............................ 112 Tabel 4.27 : Hasil Pengujian Regresi Berganda untuk mengambil tindakan korektif ... 113 Tabel 4.28 : Hasil Pengujian Regresi Sederhana ........................................................... 115
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Tabel 4.29 : Hasil Uji t untuk menetapkan standar ........................................................ 116 Tabel 4.30 : Hasil Uji tuntuk mengukur prestasi kerja ..................................................117 Tabel 4.31: Hasil Uji t untuk membandingkan antara hasil pelaksanaan kerja dengan standar yang telah ditentukan ....................................................................... 118 Tabel 4.32 : Hasil Uji t untuk mengambil tindakan korektif ........................................ 119 Tabel 4.33 : Hasil Uji f ................................................................................................... 120
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DAFTAR GAMBAR
Gambar 1.1: Kerangka Pemikiran .............................................................................
16
Gambar 3.1: Garis Kontinum .....................................................................................
64
Gambar 4.1: Struktur Organisasi DISPENDA Kabupaten Sumedang ..................
7
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