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Thesis of Accounting
Public Sector Accounting
2016-01-28
Pengaruh Pajak Hiburan Terhadap Pendapatan Asli Daerah Kota Bandung Puteri, Merviana STIE Ekuitas http://hdl.handle.net/123456789/84 Downloaded from STIE Ekuitas Repository
DAFTAR ISI
JUDUL LEMBAR PENGESAHAN PERNYATAAN ORISINALITAS SKRIPSI ABSTRAK ............................................................................................................ iv ABSTRACT .............................................................................................................v KATA PENGANTAR .......................................................................................... vi DAFTAR ISI ...........................................................................................................x DAFTAR GAMBAR .......................................................................................... viv DAFTAR TABEL ............................................................................................... xv DAFTAR LAMPIRAN ...................................................................................... xvi BAB
I
PENDAHULUAN 1.1 Latar Belakang Penelitian ...............................................................1 1.2 Rumusan Masalah ...........................................................................6 1.3 Maksud dan Tujuan Penelitian ........................................................6 1.4 Kegunaan Penelitian ........................................................................7 1.5 Lokasi dan Waktu Penelitian ..........................................................7
BAB
II TINJAUAN PUSTAKA, KERANGKA PEMIKIRAN, DAN HIPOTESIS PENELITIAN 2.1 Perpajakan ......................................................................................8 2.1.1 Pengertian Pajak ...................................................................8 2.1.1.1 Dasar Hukum Perpajakan .......................................10 2.1.1.2 Fungsi Pajak ...........................................................10 2.1.1.3 Pengelompokkan Pajak...........................................12 2.1.1.4 Asas-asas Pemungutan Pajak..................................13 2.1.1.5 Sistem Pemungutan Pajak .....................................15 2.1.2 Pajak Daerah .....................................................................16 2.1.2.1 Pengertian Pajak Daerah .........................................16 2.1.2.2 Dasar Hukum Pemungutan Pajak Daerah...............16
xi
2.1.2.3 Sistem Pemungutan Pajak Daerah ..........................17 2.1.2.4 Ciri-ciri Pajak Daerah .............................................18 2.1.2.5 Jenis-jenis Pajak Daerah .........................................18 2.1.2.6 Tarif Pajak Daerah ..................................................20 2.1.3 Pajak Hiburan ......................................................................21 2.1.3.1 Pengertian Pajak Hiburan .......................................21 2.1.3.2 Dasar Hukum Pajak Hiburan ..................................22 2.1.3.3 Objek Pajak Hiburan ..............................................23 2.1.3.4 Subjek Pajak Hiburan .............................................24 2.1.3.5 Dasar Pengenaan, Tarif, dan Cara Perhitungan Pajak Hiburan ...................................................... 25 2.1.4 Pendapatan Asli Daerah (PAD) ..........................................26 2.1.5 Dana Perimbangan ..............................................................31 2.2 Kerangka Pemikiran ......................................................................31 2.3 Hipotesis Penelitian ...................................................................... 35
BAB III METODOLOGI PENELITIAN 3.1 Objek Penelitian ...........................................................................37 3.1.1 Dinas Pelayanan Pajak Kota Bandung ...............................37 3.1.1.1 Sejarah Singkat .................................................... 37 3.1.1.2 Kedudukan, Tugas Pokok dan Fungsi Dinas Pelayanan Pajak Kota Bandung ............... 39 3.1.1.3 Tujuan Dan Sasaran Dinas Pelayanan Pajak Kota Bandung ..................................................... 40 3.1.1.4 Cara Pencapaian Tujuan Dan Sasaran Dinas
Pelayanan Pajak Kota Bandung ............ 42
3.1.1.5 Visi Dan Misi Dinas Pelayanan Pajak Kota Bandung ......................................................44 3.1.1.6 Struktur Organisasi Dinas Pelayanan Pajak Kota Bandung ..................................................... 46 3.1.2 Dinas Pengelolaan Keuangan Dan Aset Daerah Pemerintah Kota Bandung ................................................ 47
xii
3.1.2.1 Sejarah Singkat ......................................................47 3.1.2.2 Tugas Pokok Dinas Pengelolaan Keuangan Dan
Aset
Daerah
Pemerintah
Kota
Bandung ............................................................... 48 3.1.2.3 Fungsi
Pokok
Dinas
Pengelolaan
KeuanganDan Aset Daerah Pemerintah Kota Bandung ...................................................... 48 3.1.2.4 Visi Dinas Pengelolaan Keuangan Dan Aset Daerah Pemerintah Kota Bandung .............. 49 3.1.2.5 Misi Dinas Pengelolaan Keuangan Dan Aset Daerah Pemerintah Kota Bandung .............. 49 3.2 Metode Penelitian..........................................................................49 3.2.1 Metode yang Digunakan .....................................................49 3.2.2 Operasionalisasi Variabel....................................................51 3.2.3 Populasi dan Teknik Penentuan Sampel .............................52 3.2.3.1 Populasi .................................................................52 3.2.3.2 Sampel ...................................................................53 3.2.3.3 Teknik Penentuan Sampel ......................................54 3.2.4 Teknik Pengumpulan Data ..................................................55 3.2.5 Rancangan Pengujian Hipotesis ..........................................56 3.2.5.1 Analisis Data ...........................................................56 3.2.5.2 Uji Asumsi Klasik .................................................57 3.2.5.3 Persamaan Regresi Sederhana ................................60 3.2.5.4 Analisis Koeifisien Korelasi ...................................60 3.2.5.5 Koefisien Determinasi ............................................62 3.2.5.6 Pengujian Hipotesis ................................................62
BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Hasil Penelitian Dan Pembahasan Intensifikasi Pajak Hiburan Kota Bandung .............................................................. 65 4.2 Hasil Penelitian dan Pembahasan Pendapatan Asli Daerah Kota Bandung .............................................................................70
xiii
4.3 Hasil Penelitian dan Pembahasan Pengaruh Pajak Hiburan Terhadap Pendapatan Asli Daerah Kota Bandung .................
74
4.3.1 Uji Asumsi Klasik ..............................................................75 4.3.2 Analisis Regresi ................................................................82
BAB
V KESIMPULAN DAN SARAN 5.1 Kesimpulan ..................................................................................86 5.2 Saran ............................................................................................87
DAFTAR PUSTAKA LAMPIRAN-LAMPIRAN
xiv
DAFTAR TABEL
Tabel 3.1 Operasionalisasi Variabel .................................................................... 52 Tabel 3.2 Pedoman Interprestasi Koefisien Korelasi ........................................... 61 Tabel 4.1 Realisasi Penerimaan Pajak Hiburan Kota Bandung Tahun 2010 – 2013 (perbulan)..................................... 67 Tabel 4.2 Realisasi Pendapatan Asli Daerah Kota Bandung Tahun 2010 – 2013 (perbulan)..................................... 71 Tabel 4.3 Uji Kolmogorov-Smirnov .................................................................... 76 Tabel 4.4 Uji Run Test ......................................................................................... 79 Tabel 4.5 Uji Multikolinearitas ............................................................................ 80 Tabel 4.6 Glesjer .................................................................................................. 82 Tabel 4.7 Analisis Regresi Linear Sederhana ...................................................... 83 Tabel 4.8 Uji T ..................................................................................................... 84 Tabel 4.9 Koefisien Determinasi.......................................................................... 85
xv
DAFTAR GAMBAR
Gambar 2.1 Kerangka Pemikiran ......................................................................... 35 Gambar 3.1 Struktur Organisasi DISYANJAK Kota Bandung ........................... 47 Gambar 4.1 Pertumbuhan Realisasi Pajak Hiburan Kota Bandung ..................... 69 Gambar 4.2 Pertumbuhan Realisasi Pendapatan Asli Daerah Kota Bandung ..... 73 Gambar 4.3 Grafik Histogram.............................................................................. 77 Gambar 4.4 Normal P-P Plot ............................................................................... 78 Gambar 4.5 Scatterplot......................................................................................... 81
xvi
DAFTAR LAMPIRAN
Lampiran 1
Surat
Keputusan
Penetapan
Pembimbing
Penyusunan
dan
Penulisan Skripsi Mahasiswa Sekolah Tinggi Ilmu Ekonomi Ekuitas Bandung Tahun 2014 Lampiran 2
Kartu Bimbingan Skripsi
Lampiran 3
Surat Permohonan Perubahan Topik/Judul Skripsi
Lampiran 4
Surat Izin Penelitian di Dinas Pelayanan Pajak Kota Bandung dan Dinas Pengelolaan Keuangan dan Aset Daerah Kota Bandung
Lampiran 5
Data Realisasi Penerimaan Pajak Hiburan Kota Bandung per-bulan tahun 2010-2013
Lampiran 6
Data Realisasi Pendapatan Asli Daerah Kota Bandung per-bulan tahun 2010-2013
Lampiran 7
Pengolahan data (ouput SPSS)
Lampiran 8
Daftar Riwayat Hidup Penulis
xvii
