Nuryanti, Defi (2021) THE EFFECT OF CLOSED TAX LEARNING, ENTERTAINMENT RESTAURANT AND TAX TAX ON ADMISSION OF REGIONAL TAXES IN TAX AND RETRIBUTION REGIONS OF THE DKI JAKARTA PROVINCE (2012-2017 PERIOD). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Tujuan penelitian ini untuk menguji pengaruh pajak reklame, pajak restoran dan pajak hiburan terhadap penerimaan pajak daerah di DKI Jakarta tahun anggaran 2012-2017. Penelitian ini dilakukan di Badan Pajak dan Retribusi Daerah Provinsi DKI Jakarta yang berlokasi di Jl. Abdul Muis No.66 Jakarta Pusat. Sampel dalam penelitian ini adalah jumlah pajak reklame, pajak restoran dan pajak hiburan dari tahun 2012-2017. Jenis penelitian ini adalah studi kasus dengan teknik pengumpulan data berupa dokumentasi. Dalam penelitian ini menggunakan data sekunder. Metode analisis penelitian ini menggunakan regresi liner berganda. Hasil dari penelitian ini menunjukan bahwa Pajak Reklame berpengaruh positif terhadap Penerimaan Pajak Daerah dengan nilai signifikan 0,000, Pajak Restoran berpengaruh positif terhadap Penerimaan Pajak Daerah dengan nilai signifikansi 0,046 , Pajak Hiburan berpengeruh negatif terhadap Penerimaan Pajak Daerah dengan nilai signifikan 0,482, dan secara simultan Pajak Reklame, Pajak Restoran dan Pajak hiburan berpengaruh terhadap Penerimaan Pajak Daerah dengan nilai signifikan 0,000. Kata Kunci : Pajak Reklame, Pajak Restoran, Pajak Hiburan, Pajak Daerah ABSTRACT The purpose of this study is to examine the effect of advertisement tax, restaurant tax and entertainment tax on local tax revenues in DKI Jakarta for the 2012-2017 fiscal year. This research was carried out in the Regional Tax and Retribution Agency of DKI Jakarta Province which was conducted at Jl. Abdul Muis No.66 Jakarta Pusat. The sample in this study was the amount of advertisement tax, restaurant tax and shopping tax in 2012-2017. This type of research is a case study with data collection techniques in the form of documentation. In this study using secondary data. The method of analysis of this study uses multiple regression. The results of this study indicate that the Tax Announcement is positive towards Regional Tax Revenue with a significant value of 0.000, Restaurant Tax has a positive effect on Regional Tax Revenue with a significance value of 0.046, Entertainment Tax negatively affecting Regional Tax Revenues with a significant value of 0.482, and simultaneous Advertising Tax, Restaurant Tax and Tax calculated on Regional Tax Revenue with a significant value of 0,000. Keyword : Advertisement Tax, Restaurant Tax, Entertainment Tax, Regional Tax
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 23 Sep 2021 06:59 | ||||||||
| Last Modified: | 23 Sep 2021 06:59 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5220 |
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