DAFTAR ISI
Halaman ABSTRAKSI ..................................................................................................
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KATA PENGANTAR ....................................................................................
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DAFTAR ISI ...................................................................................................
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DAFTAR TABEL ..........................................................................................
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DAFTAR GAMBAR DAN GRAFIK ...........................................................
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DAFTAR LAMPIRAN .................................................................................. xiii
BAB I
PENDAHULUAN 1.1. Latar Belakang Penelitian ........................................................
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1.2. Identifikasi Masalah .................................................................
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1.3. Tujuan Penelitian .....................................................................
5
1.4. Kegunaan Penelitian.................................................................
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1.5. Lokasi dan Waktu Penelitian ...................................................
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BAB II TINJAUAN PUSTAKA 2.1. Konsep, Konstruk, dan Variabel Penelitian .............................
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2.1.1. Pajak ...................................................................................
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2.1.1.1. Definisi Pajak ...............................................................
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2.1.1.2. Fungsi Pajak .................................................................
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2.1.1.3. Asas-asas Pemungutan Pajak .......................................
9
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Halaman 2.1.1.4. Teori Pemungutan Pajak .............................................. 11 2.1.1.5. Sistem Pemungutan Pajak ............................................ 13 2.1.1.6. Pembagian Pajak .......................................................... 14 2.1.2. Pajak Daerah ...................................................................... 15 2.1.2.1. Definisi Pajak Daerah .................................................. 15 2.1.2.2. Dasar Hukum Pemungutan Pajak Daerah .................... 15 2.1.2.3. Ciri-ciri Pajak Daerah .................................................. 16 2.1.2.4. Jenis-jenis Pajak Daerah .............................................. 16 2.1.2.5. Tarif Pajak Daerah ....................................................... 17 2.1.3. Pajak Hotel ......................................................................... 18 2.1.3.1. Definisi Pajak Hotel ..................................................... 18 2.1.3.2. Dasar Hukum Pemungutan Pajak Hotel ....................... 19 2.1.3.3. Obyek dan Bukan Obyek Pajak Hotel ......................... 20 2.1.3.3.1. Obyek Pajak Hotel ................................................... 20 2.1.3.3.2. Bukan Obyek Pajak Hotel ........................................ 21 2.1.3.4. Subyek Pajak dan Wajib Pajak Hotel........................... 21 2.1.3.5. Dasar Pengenaan, Tarif, dan Cara Perhitungan Pajak Hotel ............................................................................. 22 2.1.3.5.1. Dasar Pengenaan Pajak Hotel .................................. 22 2.1.3.5.2. Tarif Pajak Hotel ...................................................... 22 2.1.3.5.3. Cara Perhitungan Pajak Hotel .................................. 23 2.1.4. Pajak Restoran.................................................................... 23
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Halaman 2.1.4.1. Definisi Pajak Restoran ................................................ 23 2.1.4.2. Dasar Hukum Pemungutan Pajak Restoran .................. 24 2.1.4.3. Obyek dan Bukan Obyek Pajak Restoran..................... 24 2.1.4.3.1. Obyek Pajak Restoran .............................................. 24 2.1.4.3.2. Bukan Obyek Pajak Restoran .................................. 25 2.1.4.4. Subyek Pajak dan Wajib Pajak Restoran ...................... 26 2.1.4.5. Dasar Pengenaan, Tarif, dan Cara Perhitungan Pajak Restoran .............................................................. 26 2.1.4.5.1. Dasar Pengenaan Pajak Restoran ............................. 26 2.1.4.5.2. Tarif Pajak Restoran ................................................ 27 2.1.4.5.3. Cara Perhitungan Pajak Restoran............................. 27 2.1.5. Sumber Pendapatan Daerah ............................................... 27 2.1.5.1. Pendapatan Asli Daerah ................................................ 28 2.1.5.2. Dana Perimbangan ........................................................ 32 2.1.5.3. Lain-lain Pendapatan Daerah yang Sah ........................ 32 2.1.5.4. Peranan Pendapatan Asli Daerah .................................. 33 2.2. Kerangka Pemikiran ................................................................. 34 2.2.1. Hubungan Pajak Hotel dan Pajak Restoran Terhadap Pendapatan Asli Daerah ..................................... 34 2.3. Hipotesis Penelitian.................................................................. 37
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Halaman BAB III OBYEK DAN METODE PENELITIAN 3.1. Obyek Penelitian ...................................................................... 39 3.1.1. Kedudukan, Tugas Pokok, dan Fungsi Dinas Pelayanan Pajak Kota Bandung ........................................................... 39 3.1.1.1. Kedudukan .................................................................... 39 3.1.1.2. Tugas Pokok ................................................................. 39 3.1.1.3. Fungsi Dinas ................................................................. 40 3.1.2. Visi dan Misi Dinas Pelayanan Pajak Kota Bandung ......... 40 3.1.2.1. Visi Dinas Pelayanan Pajak Kota Bandung .................. 40 3.1.2.2. Misi Dinas Pelayanan Pajak Kota Bandung ................. 40 3.1.3. Tujuan dan Sasaran ............................................................. 40 3.1.3.1. Tujuan ........................................................................... 40 3.1.3.2. Sasaran .......................................................................... 41 3.1.4. Susunan Organisasi Dinas Pelayanan Pajak Kota Bandung (Peraturan Daerah Kota Bandung Nomor 05 Tahun 2013)
42
3.2. Populasi dan Sampel Penelitian ............................................... 45 3.2.1. Populasi............................................................................... 45 3.2.2. Sampel ................................................................................ 45 3.3. Metode Penelitian..................................................................... 46 3.4. Metode Pengumpulan Data ...................................................... 46 3.5. Operasionalisasi Variabel Penelitian........................................ 47 3.5.1. Variabel Bebas/Independen (X).......................................... 47
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Halaman 3.5.2. Variabel Terikat/Dependen (Y) .......................................... 48 3.6. Metode Analisis Data ............................................................... 50 3.6.1. Pengujian Asumsi Klasik .................................................... 50 3.6.1.1. Pengujian Asumsi Klasik Normalitas ........................... 51 3.6.1.2. Pengujian Asumsi Klasik Multikolinearitas .................. 52 3.6.1.3. Pengujian Asumsi Klasik Autokorelasi......................... 53 3.6.1.4. Pengujian Asumsi Klasik Heterokedasititas ................. 53 3.6.2. Analisis Regresi Linier Berganda ....................................... 54 3.6.3. Analisis Koefisien Korelasi Berganda ................................ 55 3.6.4. Analisis Koefisien Determinasi .......................................... 55 3.6.5. Pengujian Hipotesis ............................................................ 56 3.6.4.1. Uji Statistik T ................................................................ 56 3.6.4.2. Uji Statistik F ................................................................ 58 3.6.6. Penelitian Tingkat Signifikan ............................................. 60
BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1. Analisis Hasil Pemungutan Pajak Hotel dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Bandung ................... 61 4.1.1. Pencapaian Hasil Pemungutan Pajak Hotel ........................ 61 4.1.2. Pencapaian Hasil Pemungutan Pajak Restoran ................... 63 4.1.3. Target Dan Realisasi Pendapatan Asli Daerah Kota Bandung .............................................................................. 64
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Halaman 4.2. Pengaruh Hasil Pemungutan Pajak Hotel dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Bandung ................... 66 4.2.1. Pengaruh Hasil Pemungutan Pajak Hotel Terhadap Pendapatan Asli Daerah Kota Bandung Secara Parsial ...... 71 4.2.2. Pengaruh Hasil Pemungutan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Bandung Secara Parsial ...... 74 4.2.3. Pengaruh Hasil Pemungutan Pajak Hotel dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Bandung Secara Simultan .................................................................. 76
BAB V KESIMPULAN DAN SARAN 5.1. Kesimpulan .............................................................................. 81 5.2. Saran......................................................................................... 82
DAFTAR PUSTAKA ..................................................................................... 84 LAMPIRAN
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DAFTAR TABEL
Halaman Tabel 3.1. OperasionalisasiVariabel ............................................................... 49 Tabel 3.2 Pedoman untuk Memberikan Interprestasi Terhadap Koefisien Korelasi .......................................................................................... 55 Tabel 4.1 Pajak Hotel Tahun 2006-2012 ....................................................... 61 Tabel 4.2 Pajak Restoran Tahun 2006-2012 .................................................. 63 Tabel 4.3 Pendapatan Asli Daerah Kota Bandung Tahun 2006-2012 ........... 65 Tabel 4.4 Hasil Pengujian Asumsi Normalitas .............................................. 67 Tabel 4.5 Uji Multikolinieritas ...................................................................... 69 Tabel 4.6 Nilai Durbin-Watson untuk Uji Autokorelasi ................................ 70 Tabel 4.7 Uji Korelasi Parsial Pajak Hotel .................................................... 72 Tabel 4.8 Uji-t Pajak Hotel ............................................................................ 73 Tabel 4.9 Uji Korelasi Parsial Pajak Restoran ............................................... 74 Tabel 4.10 Uji-t Pajak Restoran ....................................................................... 75 Tabel 4.11 Koefisien Regresi Berganda .......................................................... 76 Tabel 4.12 Koefisien Korelasi Berganda ......................................................... 77 Tabel 4.13 Koefisien Determinasi Berganda ................................................... 78 Tabel 4.14 Uji Hipotesis Simultan ................................................................... 79
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DAFTAR GAMBAR DAN GRAFIK
Halaman Gambar 2.1. Kerangka Pemikiran ................................................................... 37 Gambar 3.1. Bagan Struktur Organisasi Dinas Pendapatan Kota Bandung ... 44 Grafik 4.1
Pajak Hotel Tahun 2006-2012 ................................................... 62
Grafik 4.2
Pajak Restoran Tahun 2006-2012 .............................................. 64
Grafik 4.3
Pendapatan Asli Daerah Kota Bandung Tahun 2006-2012 ....... 66
Gambar 4.1 Uji Normalitas ............................................................................ 68 Gambar 4.2 Hasil Pengujian Asumsi Heteroskedastisitas ............................. 71 Gambar 4.3 Kurva Daerah Penerimaan dan Penolakan Ho Pada Uji Parsial (Hasil Pemungutan Pajak Hotel) ................................................ 73 Gambar 4.4 Kurva Daerah Penerimaan dan Penolakan Ho Pada Uji Parsial (Hasil Pemungutan Pajak Restoran) .......................................... 75 Gambar 4.5 Kurva Daerah Penerimaan dan Penolakan Ho (Uji F)................ 80
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DAFTAR LAMPIRAN
Lampiran 1
Surat Survei Penelitian
Lampiran 2
Laporan Realisasi Anggaran Pemerintah Kota Bandung Tahun 2006 hingga 2012
Lampiran 3
Output SPSS 18
Lampiran 4
Kartu Bimbingan
Lampiran 5
Lembar Revisi Skripsi
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