Pengaruh Jumlah Objek Pajak Hasil Pendataan dan Tunggakan PBB-P2 terhadap Penerimaan Pajak Bumi dan Bangunan Sektor Perdesaan dan Perkotaan di Kabupaten Ngawi

Sukmawati, Egy Rifqa (2017) Pengaruh Jumlah Objek Pajak Hasil Pendataan dan Tunggakan PBB-P2 terhadap Penerimaan Pajak Bumi dan Bangunan Sektor Perdesaan dan Perkotaan di Kabupaten Ngawi. Sarjana thesis, Universitas Brawijaya.

Abstract

Pajak daerah merupakan salah satu unsur penerimaan yang penting dalam rangka menunjang pembiayaan pembangunan daerah. Salah satu jenis pajak daerah yang diperkenankan dan memiliki potensi untuk dilakukan pemungutan oleh pemerintah kabupaten/kota adalah Pajak Bumi dan Bangunan Perdesaan dan Pekotaan. Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dipengaruhi oleh beberapa faktor yaitu jumlah objek pajak hasil pendataan dan tunggakan PBB-P2. Penelitian ini bertujuan untuk mengetahui gambaran mengenai jumlah objek pajak hasil pendataan dan tunggakan PBB-P2 dan pengaruhnya terhadap penerimaan PBB-P2. Jenis penelitian ini menggunakan metode penjelasan (explanatory research) dengan pendekatan kuantitatif. Lokasi penelitian adalah Dinas Pendapatan, Pengelolaan Keuangan dan Aset (DPPKA). Pemilihan sampel dalam penelitian ini menggunakan purposive sampling dengan data berkala (time series) kurun waktu 2014 hingga 2016. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa jumlah objek pajak hasil pendataan berpengaruh secara parsial, nilai t-hitung>t-tabel (9,228>2,035) dengan tingkat signifikansi 0,000 dan tunggakan PBB-P2 tidak berpengaruh secara parsial, nilai t-hitung<t-tabel (1,454<2,035) dengan tingkat signifikansi 0,155 (tingkat alpha 0,05) serta jumlah objek pajak hasil pendataan dan tunggakan PBB-P2 berpengaruh secara simultan terhadap Penerimaan PBB-P2, nilai F-hitung>F-tabel (47,631>3,285) dengan tingkat signifikansi 0,000 (tingkat alpha 0,05). Besarnya pengaruh ditunjukan dengan koefisien determinasi 0,727, artinya 72,7% penerimaan PBB-P2 dipengaruhi oleh jumlah objek pajak hasil pendataan dan tunggakan PBB-P2 dan sisanya 27,3% dipengaruhi oleh variabel lain yang tidak dibahas dalam penelitian ini.

English Abstract

Tax development is one important element of acceptance to support financing regional development. One type of the development tax who are required and have the potential to collect by the rural and urban government that are land and building tax in the rural and urban areas. The acceptance of land and building tax in rural and urban areas or (PBB-P2) influenced by several factors that are the amount tax object of result data and arrears or PBB-P2. This present study aims to knows about the amount tax object of result data and arrears or PBB-P2 and the effect on revenue PBB-P2. The type of this study used explanatory research with quantitative approach. The research location at Dinas Pendapatan, Pengelolaan Keuangan dan Aset (DPPKA). The sampling from this study used purposive sampling with time series in the past 2014 until 2016. The analyzed of the data used multiple liniear regression analysis. The result of this study shows that in the amount tax object of result data influential in partial, value t-calculate>t-table (9,228>2,035) with the level of significance 0,000 and the arrears of PBB-P2 no effect on a partial, value t-calculate<t-table (1,454<2,035) with the significance 0,155 (alpha level 0,05) and the amount tax object of result data and arrears or PBB-P2 influential simultaneously to the acceptance of PBB-P2, value F-calculate>F-table (47,631>3,285) with the significance 0,000 (alpha level 0,05). The influence can be seen from the coefficients determined 0,727, does it means 72,7% the acceptance of PBB-P2 influenced by the amount tax object of result data and arrears or PBB-P2 and the effect on revenue PBB-P2 and the rest 27,3% influenced by the other variables that are not discussed in this study.

Item Type: Thesis (Sarjana)
Identification Number: SKR/FIA/2017/429/051705813
Uncontrolled Keywords: Jumlah Objek Pajak Hasil Pendataan, Tunggakan PBB-P2, Penerimaan PBB-P2.
Subjects: 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.22 Real property taxes
Divisions: Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga
Depositing User: Sugiantoro
Date Deposited: 28 Jul 2017 02:18
Last Modified: 09 Dec 2020 17:01
URI: http://repository.ub.ac.id/id/eprint/754
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