Rahmadhani, Shintya (2022) PENGARUH PENERIMAAN PAJAK RESTORAN, PAJAK PARKIR, DAN PAJAK PENERANGAN JALAN TERHADAP PENDAPATAN ASLI DAERAH DI DKI JAKARTA TAHUN 2016-2020. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk mengetahui adanya pengaruh Pajak Restoran, Pajak Parkir dan Pajak Penerangan Jalan terhadap Pendapatan Asli Daerah (PAD) di DKI Jakarta. Penelitian ini merupakan penelitian kuantitatif dengan jenis penelitian asosiatif. Penelitian ini diukur menggunakan metode analisis regresi data panel dengan Eviews 9. Data yang digunakan adalah data sekunder. Jenis data yang digunakan adalah data panel. Teknik pengumpulan data pada penelitian ini yaitu dokumentasi yang diperoleh dari Badan Pendapatan Daerah (Bapenda). Sampel ditentukan dengan menggunakan metode purposive sampling dengan jumlah sampel realisasi pajak restoran, pajak parkir, dan pajak penerangan jalan sebanyak 60 bulan selama 5 tahun. Hasil dari penelitian ini menjelaskan bahwa (1) Pajak Restoran berpengaruh secara signifikan terhadap Pendapatan Asli Daerah di DKI Jakarta, (2) Pajak Parkir tidak berpengaruh secara signifikan terhadap Pendapatan Asli Daerah DKI Jakarta, (3) Pajak Penerangan Jalan berpengaruh secara signifikan terhadap Pendapatan Asli Daerah di DKI Jakarta. ABSTRACT This study aims to determine the effect of Restaurant Tax, Parking Tax and Street Lighting Tax on Regional Original Income (PAD) in DKI Jakarta. This research is a quantitative research with the type of associative research. This study was measured using panel data regression analysis method with Eviews 9. The data used is secondary data. The type of data used is panel data. The data collection technique in this research is documentation obtained from the Regional Revenue Agency (Bapenda). The sample was determined using purposive sampling method with a total sample of the realization of restaurant taxes, parking taxes, and street lighting taxes for 60 months for 5 years. The results of this study explain that (1) Restaurant Tax has a significant effect Regional Original Revenue in DKI Jakarta, (2) Parking Tax hasn't significant effect Regional Original Revenue in DKI Jakarta, (3) Street Lighting Tax has a significant effect Regional Original Revenue in DKI Jakarta.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Pemerintah | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | SHINTYA RAHMADHANI | ||||||||
| Date Deposited: | 09 Nov 2022 07:03 | ||||||||
| Last Modified: | 09 Nov 2022 07:03 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/8821 |
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