PENGARUH KONTRIBUSI PAJAK KENDARAAN BERMOTOR (PKB) DAN BEA BALIK NAMA KENDARAAN BERMOTOR (BBNKB) TERHADAP PENDAPATAN ASLI DAERAH (STUDI KASUS PADA DINAS PENDAPATAN DAERAH PROVINSI SUMATERA UTARA)
OLEH NAZMI NATASYA 140522010
PROGRAM STUDI STRATA 1 DEPARTEMEN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS SUMATERA UTARA MEDAN 2016
Universitas Sumatera Utara
THE INFLUENCE CONTRIBUTION OF VEHICLE TAX AND FEE FOR CONVERSION OF VEHICLE OWNERSHIP TOWARD REGIONAL ORIGINAL REVENUE (STUDY CASE TO DEPARTEMENT OF REVENUE PROVINSI NORTH SUMATERA) ABSTRACT The purpose of this research was to know the influence contribution of vehicle tax and fee for conversion of vehicle ownwership toward regional original revenue propinsi of North Sumatera. The method used a quantitative research design causal and analyzed using multiole linear regression. The data used are secondary data time series since 2011 until 2013, from the Dapartement of Revenue, North Sumatera. The result of this research showed that, there was a simultaneous influence of vehicle tax and fee for conversion of vehicle ownership to regional original revenue. There was a partial positive influence of vehiceltax and fee for conversion of vehicle ownership to regional original revenue and R2 value of 52,7% means that regional original revenue can explain by vehicle tax and fee for conversion of vehicle ownership. Keywords : Vehicle tax, Fee for conversion of vehicle ownersip, Regional orginal revenue
Universitas Sumatera Utara
PENGARUH KONTRIBUSI PAJAK KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN BERMOTOR TERHADAP PENDAPATAN ASLI DAERAH (STUDI KASUS PADA DINAS PENDAPATAN DAERAH PROVINSI SUMATERA UTARA) ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kontribusi pajak kendaraan bermotor dan bea balik nama kendaraan bermotor terhadap penghasilan asli daerah. Metode penelitian yang digunakan adalah desain penelitian kuantitatif kausal dan analisis regresi berganda. Data yang digunakan adalah data sekunder runtun waktu (time series) dari tahun 2011 sampai 2013, dari Dinas Pendapatan Daerah Provinsi Sumatera Utara. Hasil dari penelitian ini menunjukkan bahwa adanya pengaruh secara simultan dari pajak kendaraan bermotor dan bea balik nama kendaraan bermotor terhadap pendapatan asli daerah. Adanya pengaruh positif secara parsial oleh pajak kendaraan bermotor dan bea balik nama kendaraan bermotor terhadap pendapatan asli daerah dan nilai R2 sebesar 52,7% artinya pendapatan asli daerah dapat dijelaskan oleh pajak kendaraan bermotor dan bea balik nama kendaraan bermotor. Kata Kunci : Pajak Kendaraan Bermotor, Bea Balik Nama Kendaraan Bermotor, Pendapatan Asli Daerah
Universitas Sumatera Utara
DAFTAR ISI HALAMAN JUDUL ........................................................................................... i ABSTRACT ......................................................................................................... ii ABSTRAK ........................................................................................................... iii DAFTAR ISI ........................................................................................................ iv DAFTAR TABEL ............................................................................................... vii DAFTAR GAMBAR...........................................................................................viii BAB I PENDAHULUAN 1.1 Latar Belakang Masalah ....................................................................... 1 1.2 Rumusan Masalah ................................................................................ 5 1.3 Tujuan dan Manfaat Penelitian ............................................................ 6 1.3.1 Tujuan Penelitian ........................................................................... 6 1.3.2 Manfaat Penelitian ......................................................................... 7 BAB II TINJAUAN PUSTAKA 2.1 Tinjauan Teoritis .................................................................................. 8 2.1.1 Kontribusi ....................................................................................... 8 2.1.2 Pajak ............................................................................................... 8 a. Pengertian Pajak ............................................................................ 8 b. Perbedaan Pajak dan Retribusi ...................................................... 10 c. Fungsi Pajak .................................................................................. 11 d. Teori Pemungutan Pajak ............................................................... 12 e. Syarat-Syarat Pemungutan Pajak .................................................. 14 f. Pemungutan Pajak .......................................................................... 15 g. Hukum Pajak ................................................................................. 17 2.1.3 Pendapatan Asli Daerah ................................................................. 18 a. Pengertian Pendapatan Asli Daerah .............................................. 18 b. Sumber Pendapatan Asli Daerah ................................................... 19 2.1.4 Pajak Daerah .................................................................................. 21 a. Pengertian Pajak Daerah .............................................................. 21 b. Kriteria Pajak Daerah ................................................................... 22 c. Jenis Pajak .................................................................................... 23 2.1.5 Pajak Kendaraaan Bermotor ......................................................... 24 a. Pengertian PKB ............................................................................ 24 b. Dasar Hukum ............................................................................... 24 c. Dasar Pengenaan PKB ................................................................. 26
Universitas Sumatera Utara
DAFTAR ISI d. Tarif PKB ..................................................................................... 27 e. Perhitungan PKB .......................................................................... 27 f. Pengecualian Objek Pajak ............................................................ 28 g. Tata Cara Pembayaran dan Pengenaan dan Restitusi .................. 28 2.1.6 Bea Balik Nama Kendaraan Bermotor .......................................... 29 a. Pengertian BBNKB ..................................................................... 29 b. Objek Pajak ................................................................................. 29 c. Dasar Pengenaan BBNKB .......................................................... 29 d. Tarif BBNKB .............................................................................. 30 e. Perhitungan BBNKB ................................................................... 30 f. Pengecualian Objek Pajak ........................................................... 31 g. Tata Cara Pembayaran dan Pengenaan ....................................... 31 2.1.7 Hasil Penelitian Terdahulu ........................................................... 32 2.1.8 Kerangka Konseptual ................................................................... 34 2.1.9 Hipotesis ....................................................................................... 35 BAB III METODE PENELITIAN 3.1 Jenis Penelitian ..................................................................................... 36 3.2 Tempat dan Waktu Penelitian .............................................................. 36 3.3 Definisi dan Pengukuran Variabel ....................................................... 37 3.4 Populasi dan Sampel ............................................................................ 39 3.4.1 Populasi .......................................................................................... 39 3.4.2 Sampel ............................................................................................ 39 3.5 Jenis dan Sumber Data ......................................................................... 40 3.5.1 Jenis Data ....................................................................................... 40 3.5.2 Sumber Data ................................................................................... 41 3.6 Metode Pengumpulan Data .................................................................. 41 3.7 Metode Analisis ................................................................................... 41 3.7.1 Statisitik Deskriptif ......................................................................... 41 3.7.1.1 Pengujian Asumsi Klasik ......................................................... 42 3.7.1.1.1 Uji Normalitas Data ......................................................... 42 3.7.1.1.2 Uji Multikoliniearitas ................................................ 42 3.7.1.1.3 Uji Autokorelasi ........................................................ 43 3.7.1.1.4 Uji Heterokedastisitas ............................................... 43 3.7.2 Regresi Linier Berganda ................................................................ 44 3.7.3 Pengujian Hipotesis........................................................................ 44 3.7.3.1 Analisis Determinasi .............................................................. 44
Universitas Sumatera Utara
DAFTAR ISI 3.7.3.2 Uji F ...................................................................................... 45 3.7.3.3 Uji t ....................................................................................... 45
BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Gambaran Provinsi Sumatera Utara ...................................................... 47 4.2 Gambaran Dinas Pendapatan Daerah Provsu........................................ 50 4.3 Analisis Statistik Deskriptif .................................................................. 54 4.4 Uji Normalitas Data .............................................................................. 56 4.5 Uji Multikolinieritas .............................................................................. 57 4.6 Uji Autokorelasi .................................................................................... 58 4.7 Uji Heterokestisitas ............................................................................... 59 4.8 Regersi Linear Berganda ....................................................................... 61 4.9 Pengujian Hipotesis............................................................................... 61 4.9.1 Uji Koefisien Determinasi............................................................... 61 4.9.2 Uji F ................................................................................................ 62 4.9.3 Uji t ................................................................................................. 63 BAB V KESIMPULAN DAN SARAN 5.1 Kesimpulan ........................................................................................... 65 5.2 Saram .................................................................................................... 66 DAFTAR PUSTAKA .......................................................................................... ix LAMPIRAN ......................................................................................................... xi
Universitas Sumatera Utara
DAFTAR TABEL No
Keterangan
2.1
Perbedaan Pajak dan Retribusi ............................................................. 11
2.2
Jumlah Kendaraan Bermotor ................................................................ 25
2.3
Tinjauan Penelitian Terdahulu ............................................................. 32
3.1
Waktu Penelitian .................................................................................. 36
3.2
Pengukuran Variabel ............................................................................ 38
3.3
Sampel Penelitian Kab/Kota Provinsi SUMUT ................................... 39
4.1
UPT di Sumatera Utara ........................................................................ 53
4.4
Hasil Uji Multikolinearitas ................................................................... 58
4.5
Hasil Uji Autokorelasi dengan Durbin-Watson ................................... 58
4.6
Hasil Uji Regersi Linear Berganda ...................................................... 61
4.7
Hasil Uji Koefisien Determinasi .......................................................... 62
4.8
Hasil Uji Statisti F ................................................................................ 62
4.9
Hasil Uji t ............................................................................................. 63
Universitas Sumatera Utara
DAFTAR GAMBAR No
Keterangan
2.1
Keranngka Konseptual ......................................................................... 34
4.1
Hasil Uji Heterokedastisitas dengan Scatterplot .................................. 60
Universitas Sumatera Utara
