Rahmawati, Tia (2022) PENGARUH PENERIMAAN DAN KONTRIBUSI PAJAK HOTEL, PAJAK HIBURAN, DAN PAJAK BUMI DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH DI DKI JAKARTA TAHUN 2016-2021. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh dari penerimaan pajak hotel, pajak hiburan dan pajak bumi dan bangunan terhadap pendapatan asli daerah (PAD) pada pemerintah daerah kota DKI Jakarta. Penelitian ini menggunakan metode penelitian asosiatif dengan pendekatan kuantitatif yang diuji menggunakan data panel pada Eviews 9. Populasi yang digunakan dalam penelitian ini yaitu data laporan realisasi pendapatan asli daerah di DKI Jakarta. Sample ditentukan dengan menggunakan purposive sampling dengan jumlah data sebanyak 72 data yang terdiri dari data laporan penerimaan pajak hotel, pajak hiburan dan pajak bumi dan bangunan dari tahun 2016-2021. Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh dari kantor Badan Pendapatan Asli Daerah dengan teknik pengumpulan data menggunakan metode dokumentasi. Hasil dari penelitian ini menunjukkan bahwa (1) pajak hotel berpengaruh terhadap pendapatan asli daerah namun presentase kontribusinya masih kurang efektif, (2) pajak hiburan tidak berpengaruh terhadap pendapatan asli daerah dan presentase kontribusinya juga masih sangat kurang, (3) pajak bumi dan bangunan berpengaruh terhadap pendapatan asli daerah serta presentase kontribusinyapun sangat baik. Dan untuk nilai R² yang diperoleh sebesar 0.5018 berarti 50.18%, hal ini menunjukkan variabel independen mampu menjelaskan variabel dependen dan sisanya 49.82% dipengaruhi oleh faktor-faktor lain yang tidak dijelaskan dalam penelitian ini. This study aims to determine the effect of hotel tax receipts, entertainment taxes and land and building taxes on local revenue (PAD) in the local government of DKI Jakarta. This study uses an associative research method with a quantitative approach that is tested using panel data regression analysis on Eviews 9. The population used in this study is data on the realization of regional original income in DKI Jakarta. The sample was determined using purposive sampling with a total of 72 data consisting of hotel tax revenue reports, entertainment taxes and land and building taxes from 2016-2021. The data used in this study is secondary data obtained from the Office of the Regional Original Revenue Agency (Bapenda) with data collection techniques using the documentation method. he results of this study indicate that (1) the hotel tax has an effect on local revenue but the percentage of its contribution is still less effective, (2) the entertainment tax has no effect on local revenue and the percentage of its contribution is also very less, (3) land and building taxes have an effect to local revenue and the percentage of its contribution is very good. And for the R² value obtained by 0.5018 means 50.18%, this shows that the independent variable is able to explain the dependent variable and the remaining 49.82% is influenced by other factors not explained in this study.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Pajak Hotel, Pajak Hiburan, Pajak Bumi dan Bangunan (PBB), Pendapatan Asli Daerah (PAD) | ||||||||
| Subjects: | Akuntansi > Perpajakan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | TIA RAHMAWATI | ||||||||
| Date Deposited: | 24 Oct 2022 09:47 | ||||||||
| Last Modified: | 24 Oct 2022 09:47 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8717 |
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