PENGARUH PENERIMAAN PAJAK REKLAME DAN PAJAK HIBURAN TERHADAP UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH PROVINSI DKI JAKARTA

AGUSTINA, MAULIDYA (2018) PENGARUH PENERIMAAN PAJAK REKLAME DAN PAJAK HIBURAN TERHADAP UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH PROVINSI DKI JAKARTA. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh Pajak Reklame dan Pajak Hiburan Terhadap Upaya Peningkatan Pendapatan Asli Daerah Provinsi DKI Jakarta. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kuantitatif, yang diukur dengan menggunakan metode berbasis regresi linier berganda dengan SPSS 22.0. Jenis data yang digunakan adalah data time series. Data yang digunakan dalam penelitian ini adalah data sekunder, berupa Penerimaan Pajak Reklame, Pajak Hiburan dan Pendapatan Asli Daerah yang menunjang dan melengkapi data yang diperoleh dari Badan Pajak dan Retribusi Daerah yang beralamat di Jalan Abdul Muis No.66 Jakarta Pusat. Sampel yang di peroleh sebanyak 60 bulan pada periode tersebut 2012 – 2016. Hasil penelitian memembuktikan bahwa (1) pajak reklame memiliki pengaruh yang signifikan terhadap upaya peningkatan pendapatan asli daerah, (2) pajak hiburan memiliki pengaruh yang signifikan terhadap upaya peningkatan pendapatan asli daerah. Kata kunci : Pajak Reklame, Pajak Hiburan, Pendapatan Asli Daerah// ABSTRACT This research to examine whether the effect of advertisement tax and entertaiment tax on efforts to increase the original regional income of DKI Jakarta Province. This research uses descriptive research with aquantitative approach, which is measured using method based on multiple linear regression with SPSS 22.0. The type of data used is time series data. The data used in this research is secondary data, in the form of Advertising Tax Revenue, Entertaiment Tax and Regional Original Revenue that support and complete data obtained from The Regional Tax and Retribution Agency having its adress at Jalan Abdul Muis No.66 Central Jakarta, sample obtained as much as 60 months in the period 2012- 2016. The result of the research prove that (1) Advertisement Tax has a significant influence on efforts to increase local revenue, (2) Entertaiment Tax has a significant influence on efforts to increase local revenue. Keywords: Advertisement Tax, Entertaiment Tax, Regional Original Revenue.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorRachmat, DadangNIDN0313075301dadang_rachmat@stei.ac.id
Subjects: Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: Mr Miptahudin Almurtado
Date Deposited: 05 Dec 2022 03:25
Last Modified: 05 Dec 2022 03:25
URI: http://repository.stei.ac.id/id/eprint/8992

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