ABSTRACT. where a significant relationship between the Revenue Receipts Tax on the Original Area Parking Cimahi.

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1 ABSTRACT Parking tax is a tax beyond the road, provided both related to the principal business and provided as a business, including the provision of daycare vehicles. Parking is a state does not move a vehicle that is not temporary. Tests on the data of this study using the method of testing causal hypotheses through a simple regression test and Pearson correlation test. Based on the test results can be concluded that the parking tax revenue effect on tax revenue cimahi urban areas, with a contribution of 19.08%, where a significant relationship between the Revenue Receipts Tax on the Original Area Parking Cimahi. Keys words : Parking Taxes, Local Taxes vi

2 ABSTRAK Pajak parkir adalah pajak di luar badan jalan, baik yang disediakan berkaitan dengan pokok usaha maupun yang disediakan sebagai suatu usaha, termasuk penyediaan tempat penitipan kendaraan bermotor. Parkir merupakan keadaan tidak bergerak suatu kendaraan yang tidak bersifat sementara. Pengujian terhadap data penelitian ini menggunakan metode pengujian hipotesis kausal melalui uji regresi sederhana dan uji korelasi Pearson. Berdasarkan hasil pengujian dapat disimpulkan bahwa penerimaan pajak parkir berpengaruh terhadap penerimaan pajak daerah kota cimahi, dengan kontribusi sebesar 19,08%, dimana hubungannya signifikan antara Penerimaan Pajak Parkir terhadap Penerimaan Asli Daerah Kota Cimahi. Kata kunci : Pajak Parkir, Pajak Daerah vii

3 DAFTAR ISI Halaman HALAMAN JUDUL..... i HALAMAN PENGESAHAN ii SURAT PERNYATAAN KEASLIAN SKRIPSI iii KATA PENGANTAR iv ABSTRACT vi ABSTRAK.... vii DAFTAR ISI... viii DAFTAR GAMBAR.....xii DAFTAR TABEL..xiii DAFTAR LAMPIRAN..xiv BAB I PENDAHULUAN Latar Belakang Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian... 5 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN PENGEMBANGAN HIPOTESIS Kajian Pustaka. 6 viii

4 2.1.1 Dasar-Dasar Perpajakan Definisi Pajak Fungsi Pajak Syarat Pemungutan Pajak Teori-teori yang Mendukung Pemungutan Pajak Hukum Pajak Pengelompokkan Pajak Tata Cara Pemungutan Pajak Tarif Pajak Timbul dan Hapusnya (Berakhirnya) Utang Pajak Pajak Pusat Sumber-Sumber Penerimaan Daerah Pajak Daerah Pengertian Pajak Daerah Dasar Hukum Pemungutan Pajak Daerah Jenis dan Tarif Pajak Daerah Mekanisme Pemungutan Pajak Daerah Cara Perhitungan Pajak Daerah Retribusi Daerah Pengertian Retribusi Daerah Jenis Retribusi Daerah Objek dan Subjek Retribusi Daerah Pajak Parkir Pengertian Pajak Parkir ix

5 Objek, Subjek dan Wajib Pajak Parkir Dasar Pengenaan, Tarif dan Masa Pajak Parkir Instrumen Pajak Parkir Penetapan dan Tata Cara Pembayaran Pajak parkir Sanksi Pajak Parkir Kerangka Pemikiran Pengembangan Hipotesis...46 BAB III METODE PENELITIAN Objek Penelitian Sejarah Singkat Dinas Pendapatan Kota Cimahi Visi dan Misi Dinas Pendapatan Kota Cimahi Tugas Pokok dan Fungsi Dinas Pendapatan Kota Cimahi Tujuan dan Sasaran Dinas Pendapatan Kota Cimahi Susunan Organisasi Dinas Pendapatan Kota Bandung Jenis Penelitian Operasionalisasi Variabel Populasi dan Sampel Teknik Pengumpulan Data Alat Analisis UjiAsumsiKlasik Uji Normalitas Uji Otokolerasi x

6 3.6.2 AnalisisRegresiSederhana Analisis Korelasi Pearson BAB IV HASIL PENELITIAN DAN PEMBAHASAN Pengaruh Penerimaan Pajak Parkir terhadap Penerimaan Pajak Daerah Analisis Deskriptif Analisis Regresi Penerimaan Pajak Parkir terhadap Penerimaan Asli Daerah Uji Asumsi Klasik Uji Normalitas Uji Otokolerasi Analisis Regresi Sederhana Analisis Koefisien Korelasi Analisis Koefisien Determinasi Pengujian Hipotesis BAB V SIMPULAN DAN SARAN Simpulan Saran. 77 DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP xi

7 DAFTAR GAMBAR Halaman Gambar 1 Skema Kerangka Pemikiran Gambar 2 Struktur Organisasi Dinas Pendapatan Kota Cimahi.. 55 Gambar 3 Data Penelitian Jumlah dan Rata-rata Penerimaan Pajak Parkir. 65 Gambar 4 Data Penelitian Jumlah dan Rata-rata Penerimaan Asli Daerah. 66 Gambar 5 Gambar Uji Autokorelas Gambar 6 Kurva Uji-t Dua Pihak...75 xii

8 DAFTAR TABEL Halaman Tabel I Jenis dan Tarif Pajak Daerah untuk Tahun 2000 s.d Tabel II Jenis dan Tarif Pajak Daerah untuk Tahun Tabel III Tabel IV Jumlah dan Rata-rata Penerimaan Pajak Parkir (X) Dari Tahun Jumlah dan Rata-rata Penerimaan Asli Daerah Dari Tahun Tabel V Hasil Uji Normalitas Tabel VI Hasil Uji Autokorelasi Tabel VII Tabel Bantu Perhitungan Korelasi Tabel VIII Koefisien Korelasi dan Taksirannya xiii

9 DAFTAR LAMPIRAN Halaman Lampiran A Durbin-Watson d Statistic...80 Lampiran B Tabel t dan r product moment dengan signikansi 5%...81 Lampiran C Formulir Pendaftaran Wajib Pajak Daerah...82 Lampiran D Surat Pemberitahuan Pajak Daerah (SPTPD) untuk pajak parkir...84 Lampiran E Surat Pemberitahuan survei, penelitian atau praktek kerja...86 xiv

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