ABSTRACT. Key words: Entertainment Tax, Advertisement Tax, and Local Tax Revenue. Universitas Kristen Maranatha
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- Susanti Lesmana
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1 ABSTRACT Entertainment tax and advertisement tax are the components of the local tax revenue. In the meaning time, competition in business sector keeps rising as time goes by, including in Cimahi city which is made many companies are trying to achieve their best in every sectors, such as corporate entertainment. One in many ways to achieve the goal is by organizing campaign through media advertising (billboards). More and more entertainment companies which organized campaigns through media advertising (billboards) will make greater collection of entertainment tax, advertisement tax, and local tax revenues. The purpose of this study is to determine what effect of tax collection entertainment and advertisement tax may cause to local tax revenues. This study uses casual hypothesis method and quantitative testing with multiple regression analysis. The data is taken from entertainment tax revenue reports, advertisement tax, and local taxes of Cimahi city from 2007 until The data were being analyzed using multiple regression analysis, that must be firstly satisfy the assumptions of classical test, normality test, autocorrelation, multicollinearity test, and heteroscedasticity test. The conclusion of this study shows that both the entertainment tax and advertisement tax have a significant impact on local tax revenue. Key words: Entertainment Tax, Advertisement Tax, and Local Tax Revenue x
2 ABSTRAK Pajak hiburan dan pajak reklame merupakan komponen dalam penerimaan Pajak Daerah. Persaingan di dunia usaha semakin ketat termasuk di Kota Cimahi yang mengakibatkan banyak perusahaan yang berusaha untuk menjadi yang terbaik dalam segala hal, misalnya perusahaan hiburan. Salah satu cara untuk mencapai tujuan tersebut dengan menyelenggarakan promosi melalui media periklanan (reklame). Semakin banyak perusahaan hiburan yang menyelenggarakan promosi melalui media periklanan (reklame) maka semakin besar pemungutan pajak hiburan, pajak reklame, dan penerimaan pajak daerah pun akan meningkat. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pemungutan pajak hiburan dan pajak reklame terhadap penerimaan pajak daerah. Penelitian ini menggunakan metode pengujian hipotesis kausal dan kuantitatif dengan analisis regresi berganda. Data diambil dari laporan penerimaan pajak hiburan, pajak reklame, dan pajak daerah Kota Cimahi dari tahun Data dianalisis menggunakan analisis regresi berganda yang terlebih dahulu harus memenuhi uji asumsi klasik, yaitu uji normalitas, uji autokorelasi, uji multikolinearitas, dan uji heteroskedastisitas. Kesimpulan dari penelitian ini menunjukkan bahwa pajak hiburan dan pajak reklame memiliki pengaruh signifikan terhadap pendapatan pajak daerah. Kata-kata kunci: Pajak Hiburan, Pajak Reklame, dan Pendapatan Pajak Daerah. xi
3 DAFTAR ISI Halaman HALAMAN JUDUL... LEMBAR PENGESAHAN... SURAT PERNYATAAN KEASLIAN SKRIPSI... KATA PENGANTAR... ABSTRACT... ABSTRAK... DAFTAR ISI... DAFTAR TABEL... DAFTAR GAMBAR... DAFTAR LAMPIRAN... i ii iii iv x xi xii xviii xx xxi BAB I PENDAHULUAN 1.1 Latar Belakang Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian... 5 BAB II KAJIAN PUSTAKA, RERANGKA PEMIKIRAN DAN PENGEMBANGAN HIPOTESIS 2.1 Kajian Pustaka... 7 xii
4 2.1.1 Dasar-dasar Perpajakan Pengertian Pajak Fungsi Pajak Syarat Pemungutan Pajak Teori yang Mendukung Pemungutan Pajak Kedudukan Hukum Pajak Jenis Pajak Tata Cara Pemungutan Pajak Timbulnya Utang Pajak Berakhirnya Utang Pajak Hambatan Pemungutan Pajak Tarif Pajak Pajak Negara Sumber-Sumber Penerimaan Daerah Pajak Daerah Pengertian Pajak Daerah Dasar Hukum Pemungutan Pajak Daerah Jenis dan Tarif Pajak Daerah Cara Perhitungan Pajak Daerah Sistem Pemungutan Pajak Daerah Pajak Hiburan xiii
5 Pengertian Pajak Hiburan Objek dan Subjek Pajak Hiburan Bukan Objek Pajak Hiburan Dasar Pengenaan, Tarif dan Tata Cara Perhitungan Pajak Hiburan Tata Cara Pembayaran Ketentuan Pidana Pajak Reklame Pengertian Pajak Reklame Objek Pajak Reklame Bukan Objek Pajak Reklame Subjek dan Wajib Pajak Reklame Dasar Pengenaan, Tarif dan Tata Cara Perhitungan Pajak Reklame Tata Cara Pembayaran Ketentuan Pidana Rerangka Pemikiran Pengembangan Hipotesis BAB III METODE PENELITIAN 3.1 Objek Penelitian xiv
6 3.1.1 Sejarah Dinas Pendapatan Daerah Kota Cimahi Visi dan Misi Dinas Pendapatan Daerah Kota CImahi Tugas Pokok dan Fungsi Dinas Pendapatan Daerah Kota Cimahi Tujuan dan Sasaran Dinas Pendapatan Daerah Kota Cimahi Susunan Organisasi Dinas Pendapatan Daerah Kota Cimahi Jenis Penelitian Definisi Operasional Variabel Variabel Independen Variabel Dependen Populasi dan Sampel Teknik Pengumpulan Data Alat Analisis Uji Asumsi Klasik Uji Normalitas Uji Autokorelasi Uji Multikolinearitas Uji Heteroskedastisitas Analisis Regresi Berganda xv
7 3.6.3 Analisis Korelasi Berganda Pengujian Hipotesis Uji Parsial (Uji T Statistik) Uji Simultan (Uji F Statistik) BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Mekanisme Pemungutan Pajak Sistem Pemungutan dan Perhitungan Pajak Hiburan Sistem Pemungutan dan Perhitungan Pajak Reklame Kontribusi Pajak Pengaruh Pajak Hiburan dan Pajak Reklame Terhadap Penerimaan Pajak Daerah Uji Normalitas Uji Autokorelasi Uji Multikolinearitas Uji Heteroskedastisitas Regresi Berganda Uji Parsial (Uji t Statistik) Uji Simultan (Uji F Statistik) xvi
8 BAB V SIMPULAN DAN SARAN 5.1 Simpulan Saran DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP PENULIS (CURICULUM VITAE) xvii
9 DAFTAR TABEL Halaman Tabel 2.1 Jenis dan Tarif Pajak Daerah untuk Tahun 2000 s.d Tabel 2.2 Jenis dan Tarif Pajak Daerah untuk Tahun Tabel 2.3 Tarif Pajak Hiburan Menurut PERDA Kota Cimahi Nomor 7 Tahun Tabel 3.1 Interpretasi Nilai Hubungan R dan R Tabel 4.1 Kontribusi Penerimaan Pajak Hiburan dan Pajak Reklame Terhadap Penerimaan Pajak Daerah Kota Cimahi dari Tahun (Hasil SPSS) Tabel 4.2 Kontribusi Penerimaan Pajak Hiburan Terhadap Penerimaan Pajak Daerah Kota Cimahi Tahun Tabel 4.3 Kontribusi Penerimaan Pajak Reklame Terhadap Penerimaan Pajak Daerah Kota Cimahi Tahun Tabel 4.4 Hasil Pengujian Normalitas Tabel 4.5 Perhitungan Durbin-Watson Tabel 4.6 Hasil Pengujian VIF Uji Multikolinearitas Tabel 4.7 Pajak Hiburan, Pajak Reklame dan Pajak Daerah untuk Tahun Tabel 4.8 Model Regresi Berganda xviii
10 Tabel 4.9 Perhitungan Uji T Tabel 4.10 Perhitungan Uji F xix
11 DAFTAR GAMBAR Halaman Gambar 2.1 Skema Rerangka Pemikiran Gambar 3.1 Struktur Organisasi Dinas Pendapatan Daerah Kota Cimahi Gambar 4.1 Grafik Scatterplot xx
12 DAFTAR LAMPIRAN Lampiran A Lampiran B Lampiran C Lampiran D FORMULIR NPWPD DAN SPTPD HASIL UJI STATISTIK REGRESI TABEL F DAN T SURAT PENELITIAN xxi
ABSTRACT. Key words: Entertainment Tax, Parking Tax, and Local Tax Revenue. Universitas Kristen Maranatha
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ABSTRACT. Key words : Advertisement Tax Revenue, Street Lighting Tax Revenue, Local Government Original Receipt. vii. Universitas Kristen Maranatha
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ABSTRACT. Keyword: Hotel Tax, Restaurant Tax, Local Tax Revenue. vii Universitas Kristen Maranatha
ABSTRACT Indonesia is one of developing countries, implementing both its national and local building in all sectors. In doing its local building, Indonesia needs resources derived from local taxes. DKI
ABSTRACT. Keywords : vehicles tax, vehicles mutation charge, original local revenue. vii. Universitas Kristen Maranatha
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ABSTRACT. Keywords: Tax Hotel, Tax Restaurant, Regional Real Income. vii
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ABSTRACT. where a significant relationship between the Revenue Receipts Tax on the Original Area Parking Cimahi.
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DAFTAR ISI. ABSTRAK...iii. ABSTRACT...iv. KATA PENGANTAR...v. DAFTAR ISI...viii. DAFTAR TABEL...xiv. DAFTAR GAMBAR...xvi. DAFTAR LAMPIRAN...
DAFTAR ISI JUDUL PERSETUJUAN PEMBIMBING ABSTRAK...iii ABSTRACT...iv KATA PENGANTAR...v DAFTAR ISI...viii DAFTAR TABEL...xiv DAFTAR GAMBAR...xvi DAFTAR LAMPIRAN...xvii BAB I PENDAHULUAN 1.1 Latar Belakang
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DAFTAR ISI. ABSTRAK... iii ABSTRACT... KATA PENGANTAR... DAFTAR ISI... DAFTAR TABEL... DAFTAR GAMBAR... DAFTAR LAMPIRAN... BAB I PENDAHULUAN...
DAFTAR ISI LEMBAR PERSETUJUAN PEMBIMBING LEMBAR PERNYATAAN PROGRAM SARJANA ABSTRAK... iii ABSTRACT... KATA PENGANTAR... DAFTAR ISI... DAFTAR TABEL... DAFTAR GAMBAR... DAFTAR LAMPIRAN... iv v ix xiv xvi
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ABSTRAK. Kata Kunci: Debt Equity Ratio (DER), Return On Equity (ROE), Earning Per Share (EPS), Price Earning Ratio (PER), Harga Saham.
ABSTRAK Salah satu sumber dana yang diperoleh perusahaan berasal dari penjualan saham. Harga saham mengalami perubahan naik atau turun dari satu waktu ke waktu lain, dan hal tersebut dipengaruhi oleh banyak
ABSTRAK. Kata-kata kunci : kompensasi finansial, kompensasi non finansial, pencapaian target penjualan.
ABSTRAK Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kompensasi finansial dan kompensasi non finansial terhadap pencapaian target penjualan pada CV. Rejeki Putra Mandiri Cihampelas
ABSTRACT. Keywords: deferred tax, tax to book ratio, company performance. vii Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to determine whether the deffered tax and tax to book ratio affect the company performance either partially or simultaneously. This research used Earning per share
ABSTRAK. Kata kunci: ukuran perusahaan, dewan komisaris, leverage, profitabilitas, pengungkapan tanggung jawab sosial perusahaan.
ABSTRAK Penelitian ini bertujuan untuk menganalisis adanya pengaruh ukuran perusahaan, dewan komisaris, leverage, dan profitabilitas terhadap pengungkapan tanggung jawab sosial perusahaan. Penelitian ini
ABSTRACT. Keywords: Government Regulation (PP) No. 46 Year 2013 and State Tax Revenue. vi Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to know the implementation effect of Government Regulation (PP) No. 46 Year 2013 on revenues in Karees Small Taxpayer Office and Tegallega Small Taxpayer Office,
ABSTRAK. Kata Kunci: Perputaran Modal Kerja, Perputaran Persediaan, Perputaran Piutang, Leverage, Profitabilitas. Universitas Kristen Maranatha
ABSTRAK Profitabilitas adalah kemampuan perusahaan memperoleh laba dalam hubungannya dengan penjualan, total aktiva maupun modal sendiri. Banyak faktor-faktor yang dapat mempengaruhi profitabilitas, beberapa
ABSTRACT. Keywords : Auditor, Time Budget Pressure, Audit Complexity, Quality Audit. vii Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to analyze the factors which affect the quality of audit s result in Public Accounting Firm. This research is important to be done because the increase of financial
BAB V SIMPULAN DAN SARAN
BAB V SIMPULAN DAN SARAN 5.1 Simpulan Dari hasil penelitian mengenai Pengaruh Pajak Hiburan dan Pajak Reklame Terhadap Pendapatan Asli Daerah Kota Bandung, survey dilakukan pada Dinas Pendapatan Daerah
DAFTAR ISI. HALAMAN JUDUL...i. HALAMAN PENGESAHAN...ii. PERNYATAAN KEASLIAN KARYA TULIS SKRIPSI...iii. KATA PENGANTAR... iv. ABSTRACT...
ABSTRACT Directorat Geneal of Tax provides e-spt to facilitate WP in meeting repoting SPT, thereby increasing the amount of achievement. The purpose of this study was to determine the effect of the benefits
ABSTRACT Keywords: progressive rate, motor vehicle tax, and regional tax revenue
ABSTRACT This research is aimed to find out the application of progressive tax rates on motor vehicles tax at West Java Province and the effect of applying the progressive rates of four wheeled motor vehicle
ABSTRACT. Keywords: ownership structure, family ownership, foreign ownership, tax evasion. viii. Universitas Kristen Maranatha
ABSTRACT This study aimed to analyze the influence of ownership structure to tax avoidance. Tax avoidance in this study was measured by two approaches: GAAP effective tax rate and Current effective tax
ABSTRACT. Keyword : Income Tax, Modernization of tax administration. vii Universitas Kristen Maranatha
ABSTRACT Taxes are the biggest source of state revenue that derive from non-oil sector which is used for development in the present and future. Tax administration modernization have a purpose to increase
ABSTRAK. vii. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik perusahaan terhadap pengungkapan tanggung jawab sosial perusahaan (Corporate Social Responsibility). Pengungkapan tanggung jawab
ABSTRAK. Kata-kata kunci : tax to book ratio, book tax difference, pertumbuhan laba. vii. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh tax to book ratio dan book tax difference terhadap pertumbuhan laba baik secara parsial maupun simultan. Data penelitian berupa
UNIVERSITAS BHAYANGKARA JAKARTA RAYA PENGARUH PENERAPAN E-SPT DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK SKRIPSI
UNIVERSITAS BHAYANGKARA JAKARTA RAYA PENGARUH PENERAPAN E-SPT DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Pada Wajib Pajak di Kantor Pelayanan Pajak Pratama Jakarta Jatinegara) SKRIPSI
ABSTRACT. Keywords: Current Ratio, Debt to Equity Ratio, Profit Margin Ratio, Total Asset Turnover, earnings changes. Universitas Kristen Maranatha
ABSTRACT The purpose of this study to obtain empirical evidence on the effect of ratio analysis to changes in earnings. In this case the researchers used data in the form of financial statements Property
Keywords: Goal-Setting Process, System Award, Achievement
ABSTRACT Process in achieving corporate goals is the responsibility of every individual in the company. There are three factors that help limit the development of the concept of goal setting. First, the
ABSTRACT. Keywords: Modernization of tax administration, e-spt, satisfaction of taxpayer. vii. Universitas Kristen Maranatha
ABSTRACT Modernization of tax administration was made to achieve a high level of : (1) voluntary compliance, (2) tax administration trustworthiness, and (3) good performance of tax employee in order to
ABSTRACT. Keywords : bond rating, income book-tax different, book income, tax income VIII. Universitas Kristen Maranatha
ABSTRACT This research is aimed to analyze the influence of changes in accounting profit and profit tax differences tax obligation rating changes. The population of research selected are the companies
ABSTRAK. Kata kunci: leverage, ukuran perusahaan, capital intensity, agresivitas pajak. viii. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh leverage, ukuran perusahaan dan capital intensity terhadap agresivitas pajak yang diukur dengan effective tax ratio. Pada perusahaan sektor
ABSTRACT. Keyword : Dollar Exchange Rate, dollar exchange rate, SBI rates, inflation, economic growth rate, income tax revenue
ABSTRACT This study aims to determine the effect of fluctuations in the dollar exchange rate, SBI rates, inflation, economic growth rate of the income tax revenue of West Java province type I. This research
ABSTRAK. return on asset, leverage, ukuran perusahaan, komposisi komisaris independen, tax avoidance. vii. Universitas Kristen Maranatha
ABSTRAK Penelitian ini memiliki tujuan untuk mengetahui pengaruh dari karakteristik perusahaan dan karakteristik corporate governance terhadap tax avoidance. Dalam menguji pengaruh karakteristik perusahaan
Keywords : Advertising, Internet Marketing, Sales Promotion, Buying Decision
ABSTRACT This study, entitled "Effects of Promotional Advertising, Internet Marketing, and Sales Promotion on Consumer Purchase Decision Starbucks PVJ Bandung", with a goal to know the contribution of
ABSTRACT. Keywords: earnings managements, financial leverage, the changes in income, the changes in operating cash flows. vii
ABSTRACT Financial report is a tool for communicating the company s financial information to external parties. The financial statements are based on the accrual basis. However, the use of accrual basis
ABSTRACT. Keywords: marketing costs, advertising costs, promotion costs, document delivery costs, other costs, and sales volume.
ABSTRACT The purpose of this research is to identify the influence of marketing costs on sales volume at PT. Exodus Tours&Travel. The hypothesis of this research is that the marketing costs have positive
DAFTAR ISI ABSTRAK... KATA PENGANTAR... DAFTAR ISI... DAFTAR TABEL... DAFTAR GAMBAR... DAFTAR LAMPIRAN Latar Belakang Penelitian...
DAFTAR ISI Halaman LEMBAR JUDUL LEMBAR PENGESAHAN PERNYATAAN ABSTRAK... ABSTRAK... KATA PENGANTAR... DAFTAR ISI... DAFTAR TABEL... DAFTAR GAMBAR... DAFTAR LAMPIRAN... iv v vi ix xiii xv xiv BAB I PENDAHULUAN
ABSTRACT. Keywords: tax refund, fees for acquisition of land and buildings from sell-buy transaction. viii. Universitas Kristen Maranatha
ABSTRACT This research entitled Effect of Transfer of Fees for Acquisition of Land and Building Being Against Local Tax Refund of Fees on Acquisition of Land and Building from Sell-Buy Transaction at Tax
ABSTRACT. Keywords: Import Duty Income, Inflation, Exchange Rate. vii. Universitas Kristen Maranatha
ABSTRACT Tax is an important sector of the country's financial revenue source. In Indonesia, the import duty is an import tax which aims to protect domestic products. But on the other hand, Indonesia also
DAFTAR ISI. ABSTRAK... iii. ABSTRACT... iv KATA PENGANTAR... DAFTAR ISI... viii. DAFTAR TABEL... xiii. DAFTAR GAMBAR... xv. DAFTAR LAMPIRAN...
DAFTAR ISI LEMBAR PENGESAHAN LEMBAR PERNYATAAN ABSTRAK... iii ABSTRACT... iv KATA PENGANTAR... v DAFTAR ISI... viii DAFTAR TABEL... xiii DAFTAR GAMBAR... xv DAFTAR LAMPIRAN... xvi BAB I PENDAHULUAN...
DAFTAR ISI. ABSTRAK... iii. ABSTRACT... iv. KATA PENGANTAR... v. DAFTAR ISI... viii. DAFTAR TABEL... xv. DAFTAR GAMBAR... xvii
DAFTAR ISI HALAMAN PERSETUJUAN PEMBIMBING HALAMAN PERNYATAAN SARJANA ABSTRAK... iii ABSTRACT... iv KATA PENGANTAR... v DAFTAR ISI... viii DAFTAR TABEL... xv DAFTAR GAMBAR... xvii DAFTAR LAMPIRAN... xviii
THE EFFECT OF EARNING ASSET QUALITY AND LIQUIDITY ON BANK PROFITABILITY (Empirical Studies of Listed Banks in Indonesia Stock Exchanged) ABSTRACT
THE EFFECT OF EARNING ASSET QUALITY AND LIQUIDITY ON BANK PROFITABILITY (Empirical Studies of Listed Banks in Indonesia Stock Exchanged) ABSTRACT This research was conducted to know whether there was a
ABSTRAK. Kata kunci : kualitas sistem informasi akuntansi penjualan, E-Ticketing, kepuasan pelanggan. vii. Universitas Kristen Maranatha
ABSTRAK Tujuan dari penelitian ini adalah untuk menjelaskan pengaruh kualitas sistem informasi penjualan E-Ticketing terhadap kepuasan pelanggan jasa penerbangan PT Air Asia Indonesia. Dalam penelitian
ABSTRACT. Keywords: Local Taxes, Revenue, Potential Local Tax, Voting System
ABSTRACT This study aims to determine the potential magnitude and local tax revenue, and the effectiveness of the tax collection system in the Cimahi cities. Analysis is performed by calculating the trend
Kata Kunci: Penyaluran Kredit Modal Kerja, Kredit Investasi, Kredit Konsumtif, Pendapatan Operasional
ABSTRAK Indonesia sedang dalam persiapan menyongsong era pasar bebas, persaingan bisnis di berbagai sektor akan semakin ketat, terutama pada sektor perkreditan. Hal ini menyebabkan banyak bank yang berlomba-lomba
ABSTRACT Keywords: Universitas Kristen Maranatha
ABSTRACT This study aims to determine the effect of the indicator mechanism of corporate governance on company s performance; the effect of the amount of the board of directors, proportion of the independent