ABSTRACT. Keywords: intensification of tax, extending the tax, tax revenue center

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1 ABSTRACT In an effort to increase the tax, can be done through the intensification and extension of the tax. Intensification of tax as an attempt by the government to increase tax revenues and tax centers are usually applied in the form of socialization, education to the community about the new rules, and so on. While extending the tax is a policy pursued by the government in an effort to increase revenues through the center of the excavation objects - objects that are considered new taxes can increase tax revenue center. The purpose of this study was to determine the application of the intensification and extension of the tax in an effort to increase tax revenues and the center gained much influence either partially or simultaneously. The research method uses descriptive associative approach. The research data in the form of questionnaires and tax revenue data in 2010 through Methods of data analysis using multiple regression analysis with SPSS Based on the results of the study, found that the tax intensification significant effect on the increase in tax revenue amounted to 74.7% center. While extending the tax had no significant effect. Then simultaneously intensifying and extending the tax effect in raising local taxes in the amount of 84.7%, the rest is influenced by other factors not examined. Keywords: intensification of tax, extending the tax, tax revenue center vi Universitas Kristen Maranatha

2 ABSTRAK Dalam upaya peningkatan pajak, dapat dilakukan melalui intensifikasi dan ekstensifikasi pajak. Intensifikasi pajak sebagai suatu usaha yang dilakukan oleh pemerintah untuk meningkatkan penerimaan pajak dan pajak pusat yang biasanya diaplikasikan dalam bentuk sosialisasi, penyuluhan kepada masyarakat mengenai aturan terbaru, dan sebagainya. Sedangkan ekstensifikasi pajak merupakan suatu kebijakan yang dilakukan oleh pemerintah dalam upaya meningkatkan penerimaan pusat melalui penggalian objek objek pajak baru yang dianggap bisa meningkatkan penerimaan pajak pusat. Tujuan dari penelitian ini adalah untuk mengetahui penerapan intensifikasi dan ekstensifikasi pajak dalam upaya meningkatkan penerimaan pajak pusat dan besar pengaruh yang diperoleh baik secara parsial maupun simultan. Metode penelitian menggunakan pendekatan deskriptif asosiatif. Data penelitian berupa kuesioner dan data penerimaan pajak tahun 2010 sampai Metode analisis data menggunakan analisis regresi berganda dengan bantuan program SPSS Berdasarkan hasil penelitian, didapat bahwa intensifikasi pajak berpengaruh signifikan terhadap peningkatan penerimaan pajak pusat sebesar 74,7 %. Sedangkan ekstensifikasi pajak tidak berpengaruh signifikan. Kemudian secara simultan intensifikasi dan ekstensifikasi pajak berpengaruh dalam meningkatkan pajak daerah yaitu sebesar 84,7%, sisanya dipengaruhi faktor lain yang tidak diteliti. Kata-kata kunci : intensifikasi pajak, ekstensifikasi pajak, penerimaan pajak pusat. vii Universitas Kristen Maranatha

3 DAFTAR ISI Halaman HALAMAN JUDUL... HALAMAN PENGESAHAN... i ii SURAT PERNYATAAN KEASLIAN SKRIPSI... iii KATA PENGANTAR... iv ABSTRACT... vi ABSTRAK... vii DAFTAR ISI... viii DAFTAR GAMBAR... xiii DAFTAR TABEL... xiv DAFTAR LAMPIRAN... xv BAB I PENDAHULUAN 1.1 Latar Belakang Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian... 7 BAB II KAJIAN PUSTAKA,KERANGKA PEMIKIRAN DAN PENGEMBANGAN HIPOTESIS 2.1 Kajian Pustaka Dasar-dasar Perpajakan Definisi Pajak Fungsi Pajak viii Universitas Kristen Maranatha

4 Pembagian Hukum Pajak Asas Pemungutan Pajak Cara Pemungutan Pajak Sistem Pemungutan Pajak Jenis Pajak Kedudukan Hukum Pajak Penerimaan Pajak Pajak Penghasilan Pengertian Pajak Penghasilan Subjek Pajak Penghasilan Objek Pajak Penghasilan Pengurang Penghasilan Pengertian dan Konsep Dasar PPh Potongan / Pungutan Pajak Pertambahan Nilai dan Pajak Atas Barang Mewah Pajak Bumi dan Bangunan (PBB) Pendapatan BHTB Pajak Bea Materai Intensifikasi Pajak Pengertian Intensifikasi Pajak Upaya Intensifikasi Pajak Ekstensifikasi Pajak Pengertian Ekstensifikasi Pajak Tujuan dan Sasaran Kegiatan Ekstensifikasi ix Universitas Kristen Maranatha

5 2.2 Kerangka Pemikiran Pengaruh Intensifikasi Terhadap Penerimaan Pajak Pengaruh Ekstensifikasi Terhadap Penerimaan Pajak Pengembangan Hipotesis BAB III OBJEK DAN METODE PENELITIAN 3.1 Objek Penelitian Sejarah Singkat Kantor Pelayanan Pajak Pratama Soreang Visi dan Misi Kantor Pelayanan Pajak Pratama Soreang Bidang Usaha Kantor Pelayanan Pajak Pratama Soreang Struktur Organisasi Kantor Pelayanan Pajak Pratama Soreang Kedudukan, Tugas, Fungsi Kantor Pelayanan Pajak Pratama Soreang Metodologi Penelitian Operasional Variabel Populasi dan Sampel Metode Penelitian Teknik Pengumpulan Data Teknik Analisis Data Uji Normalitas Uji Simultan Uji Parsial x Universitas Kristen Maranatha

6 BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Proses Penerapan Intensifikasi dan Ekstensifikasi Pajak Dalam Upaya Meningkatkan Penerimaan Pajak Pusat Proses Penerapan Intensifikasi Pajak Dalam Upaya Meningkatkan Penerimaan Pajak Pusat Proses Penerapan Ekstensifikasi Pajak Dalam Upaya Meningkatkan Penerimaan Pajak Pusat Pengaruh Intensifikasi dan Ekstensifikasi Pajak Dalam Upaya Meningkatkan Pajak Pusat Secara Parsial Uji Validitas Uji Realibilitas Analisis Statistik Deskriptif Tanggapan Responden Terhadap Intensifikasi Pajak Tanggapan Responden Terhadap Ekstensifikasi Pajak Regresi Linear Berganda Uji Normalitas Uji Parsial Pengaruh Intensifikasi dan Ekstensifikasi Pajak Dalam Upaya Meningkatkan Pajak Pusat Secara Simultan BAB V SIMPULAN DAN SARAN Simpulan Saran xi Universitas Kristen Maranatha

7 DAFTAR PUSTAKA DAFTAR RIWAYAT HIDUP (CURRICULUM VITAE) xii Universitas Kristen Maranatha

8 DAFTAR GAMBAR Halaman Gambar 2.1 Kerangka Pemikiran Gambar 3.1 Struktur Organisasi Kantor Pajak Pelayanan Pratama Soreang Gambar 3.2 Konsep, Dimensi Dimensi dan Elemen - Elemen xiii Universitas Kristen Maranatha

9 DAFTAR TABEL Halaman Tabel 1.1 Realisasi Penerimaan Negara Tahun Menurut Badan Pusat Statistik... 2 Tabel 3.1 Definisi Operasional Variabel Tabel 4.1 Barang Barang Mewah Tabel 4.2 PPh Pasal 22 yang dikenakan Tabel 4.3 Realisasi Penerimaan Pajak Pusat Tahun Tabel 4.4 Hasil Uji Validitas Variabel Intensifikasi Pajak Tabel 4.5 Hasil Uji Validitas Variabel Ekstensifikasi Pajak Tabel 4.6 Hasil Uji Realibilitas Tabel 4.7 Coefficients Regresi Linear Berganda Tabel 4.8 One - Sample Kolomogrov Smirnov Test Tabel 4.9 Pengaruh Intensifikasi Pajak Terhadap Peningkatan Penerimaan Pajak Pusat Tabel 4.10 Hasil Uji F Tabel 4.11 Pengaruh Intensifikasi dan Ekstensifikasi Pajak Terhadap Peningkatan Penerimaan Pajak Pusat xiv Universitas Kristen Maranatha

10 DAFTAR LAMPIRAN Halaman Lampiran A Target dan Realisasi Penerimaan Pajak Tahun s.d Lampiran B Skor Kuesioner Lampiran C Hasil Uji Regresi Lampiran D Kuesioner xv Universitas Kristen Maranatha

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ABSTRACT. Keyword : work stress, work performance, labor conflict, workload, working time, leadership influence. Universitas Kristen Maranatha

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