ABSTRAK. ix Universitas Kristen Maranatha
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1 ABSTRAK Pajak Reklame adalah pajak atas penyelenggaraan reklame. Tujuan dilaksanakannya penelitian adalah untuk mengetahui efektifitas serta efisiensi pemungutan pajak reklame yang dilakukan oleh Dinas Pendapatan Kota Bandung serta pengaruhnya terhadap penerimaan pajak daerah. Metode yang digunakan dalam penyusunan skripsi ini adalah metode deskriptif dengan pendekatan studi kasus dan dianalisis menggunakan statistik parametrik dengan melakukan pengujian analisis regresi berganda, analisis koefisien korelasi ganda, koefisien determinasi. Hasil penelitian menunjukkan bahwa hubungan positif antara X 1 dengan Y dan X 2 dengan Y masing-masing sebesar 1,871 dan 23,755. Sedangkan untuk hasil pengujian hipotesisnya ada 2 (dua) uji yaitu uji T dan uji F. Pada uji T dapat disimpulkan bahwa Efektifitas dan Efisiensi Penerimaan Pajak Reklame mempunyai pengaruh namun tidak signifikan terhadap Penerimaan Pajak Daerah sebesar -21,34% sedangkan pada uji F dapat disimpulkan bahwa tidak terdapat pengaruh signifikan antara efektifitas penerimaan pajak reklame, efisiensi penerimaan pajak reklame terhadap penerimaan pajak daerah sebesar 99,2%. ix
2 ABSTRACT Advertising Tax is a tax on the implementation of the billboard. Purpose of execution of the study was to determine the effectiveness and efficiency of tax collection advertising Revenue Service conducted by the city of Bandung and its effect on local tax revenues. The method used in the preparation of this paper is descriptive method with approach of case studies and analyzed using parametric statistical test to perform multiple regression analysis, analysis of multiple correlation coefficient, coefficient of determination. The results showed that the positive relationship between X 1 and X 2 with Y to Y respectively by and As for the results of hypothesis testing there are two test the T test and F test. In the test T can be concluded that the Effectiveness and Efficiency of Advertising Tax Revenue has significant influence but not to the Local Tax Revenue by %, while the F test can be concluded that there was no significant effect between the effectiveness of the advertising tax revenue, the efficiency of advertising tax revenues to the acceptance of advertisements local taxes amounting to 99.2%. x
3 DAFTAR ISI Halaman HALAMAN JUDUL... HALAMAN PENGESAHAN... SURAT PERNYATAAN KEASLIAN SKRIPSI... KATA PENGANTAR... ABSTRACT... ABSTRAK... DAFTAR ISI... DAFTAR GAMBAR... DAFTAR TABEL... DAFTAR LAMPIRAN... i ii iii iv vii viii ix xiv xv xix BAB I PENDAHULUAN Latar Belakang Penelitian Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian... 6 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN PENGEMBANGAN HIPOTESIS Kajian Pustaka Pendapatan Asli Daerah (PAD) Pengertian Pendapatan Asli Daerah.. 8 xi
4 Sumber-sumber Pendapatan Asli Daerah Hasil Pajak Daerah Hasil Retribusi Daerah Lain-lain PAD yang Sah Peranan Pendapatan Asli Daerah Upaya Peningkatan Pendapatan Asli Daerah Intensifikasi Ekstensifikasi Pajak Definisi Pajak Hubungan Pajak dengan Pancasila Fungsi Pajak Syarat-syarat Pemungutan Pajak Teori Pemungutan Pajak Penggolongan Pajak Tarif Pajak Pajak Daerah Pengertian Pajak Daerah Ciri-ciri Pajak Daerah Fungsi Pajak Daerah Jenis-jenis Pajak Daerah Pajak Reklame xii
5 Definisi Pajak Reklame Objek dan Subjek Pajak Reklame Dasar Hukum Pajak Reklame Dasar Pengenaan Pajak Reklame Tarif Pajak Reklame Efektifitas Pengertian Efektifitas Pengukuran Efektifitas Efisiensi Pengertian Efisiensi Pengukuran Efisiensi Kerangka pemikiran Pengembangan Hipotesis BAB III METODE PENELITIAN Objek Penelitian Sejarah Dinas Pendapatan Kota Bandung Kedudukan, Tugas Poko, dan Fungsi Dinas Kedudukan Dinas Tugas Pokok Fungsi Dinas Visi dan Misi Tujuan dan Sasaran xiii
6 Tujuan Sasaran Metode Penelitian Operasionalisasi Variabel Sumber Data dan Teknik Pengumpulan Data Sumber Data Teknik Pengumpulan Data Analisis Data dan Rancangan Pengujian Hipotesis Analisis Data Rancangan Pengujian Hipotesis Uji Statistik Pengujian Asumsi Klasik Regresi Analisis Regresi Linier Ganda Analisis Korelasi dan Koefisien Determinasi Ganda (Multiple) Pengujian Hipotesis Penetapan Tingkat Signifikasi Penarikan Kesimpulan BAB IV HASIL PENELITIAN DAN PEMBAHASAN Hasil Penelitian Penerimaan Pendapatan Pajak Daerah Pajak Reklame Kota Bandung xiv
7 4.2 Pembahasan Tinjauan Terhadap Variabel Penelitian Realisasi Penerimaan Pajak Daerah (Variabel Y) Efektifitas Pajak Reklame Periode Tahun Efisiensi Penerimaan Pajak Reklame Periode Tahun Analisis Data dan Pengujian Hipotesis Analisis Data Deskriptif Pengujian Asumsi Klasik Uji Normalitas Data Uji Heterokedastisitas Uji Multikolinieritas Persamaan Regresi Linier Berganda Analisis Koefisien Determinasi Uji Signifikasi BAB V KESIMPULAN DAN SARAN Kesimpulan Saran DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP PENULIS xv
8 DAFTAR GAMBAR Gambar 1 Efektifitas Penerimaan Pajak Reklame (X1), Biaya Pemungutan Pajak Reklame (X2) dan Penerimaan Pajak Daerah (Y) Gambar 2 Penerimaan Pajak Daerah Gambar 3 Kurva Efektifitas Penerimaan Pajak Reklame (X1) Gambar 4 Kurva Biaya Pemungutan Pajak Reklame (X2) xvi
9 DAFTAR TABEL Tabel I Penerimaan Pendapatan Asli Daerah Per Jenis Pendapatan Kota Bandung Tahun Tabel II Penerimaan Pajak Daerah Kota Bandung Tahun Tabel III Kurva Biaya Pemungutan Pajak Reklame (X2) Tabel IV Pedoman Interpretasi Koefisien Korelasi Tabel V Pendapatan Pajak Daerah Kota Bandung Tahun Tabel VI Penerimaan Pajak Daerah Tabel VII Efektifitas Penerimaan Pajak Reklame Tahun Tabel VIII Biaya Pemungutan Pajak Reklame Tabel IX Efektifitas Penerimaan Pajak Reklame (X1), Biaya Pemungutan Pajak Reklame (X2) dan Penerimaan Pajak Daerah (Y) Tabel X Hasil Uji Normalitas Tabel XI Hasil Uji Multikolinieritas Tabel XII Hasil perhitungan regresi linier berganda Tabel XIII Hasil Koefisien Determinasi Tabel XIV Koefisien Beta x Zero-order Tabel XV Hasil uji parsial Tabel XVI Hasil Uji Simultan xvii
10 DAFTAR LAMPIRAN Lampiran A Target, Realisasi dan Penerimaan/ Penyetoran Pajak Daerah Tahun Anggaran Lampiran B Output SPSS... Lampiran C Surat Izin Penelitian... Lampiran D Berita Acara Bimbingan... xviii
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ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh gaya kepemimpinan, kompensasi dan motivasi terhadap kinerja karyawan PT. Perkebunan Nusantara VIII Bandung. Populasi dalam penelitian ini adalah
Lebih terperinciABSTRAK. Kata-kata kunci: Gaya kepemimpinan, motivasi, disiplin kerja, dan kinerja manajerial. vii. Universitas Kristen Maranatha
ABSTRAK Dalam menjalankan suatu usaha, diperlukan sumber daya manusia sebagai peran aktif di dalam menjalankan proses manajemen. Maka dari itu diperlukannya seorang pemimpin yang handal, guna untuk mengendalikan
Lebih terperinciABSTRAK PERANAN PENGAWASAN FUNGSIONAL TERHADAP EFEKTIVITAS PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH KOTA SUKABUMI
ABSTRAK PERANAN PENGAWASAN FUNGSIONAL TERHADAP EFEKTIVITAS PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH KOTA SUKABUMI Hakekat pengelolaan keuangan daerah digunakan untuk menilai efisiensi dan efektivitas
Lebih terperinciABSTRACT Keyword : Return on Assets (ROA), Net Profit Margin, and Basic Earnings Power (BEP) and Corporation Tax to Turn Over Ratio (CTTOR).
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. The purpose of this research is to determine whether there
Lebih terperinciABSTRAK. Universitas Kristen Maranatha
ABSTRAK Tujuan dari penelitian ini adalah untuk menguji apakah ada pengaruh pada perubahan tarif PPh pasal 22 impor terhadap peredaran barang impor, sampel yang digunakan terdiri dari 40 orang yang bekerja
Lebih terperinciABSTRACT. 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
Lebih terperinciABSTRACT. vi Universitas Kristen Maranatha
ABSTRACT This study aims to analyze the factors that affect the willingness to pay taxes on individual taxpayers who do business in Bandung Selatan. These factors are awareness of paying taxes, knowledge
Lebih terperinciABSTRACT. 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,
Lebih terperinciABSTRAK. Kata kunci : sistem penilaian kinerja, sistem penghargaan, kinerja karyawan.
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh sistem penilaian kinerja dan sistem penghargaan terhadap kinerja karyawan. Data penelitian ini adalah data primer yang dikumpulkan dengan cara
Lebih terperinciABSTRACT. 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
Lebih terperinciLAPORAN AKHIR. Laporan Akhir ini disusun sebagai salah satu syarat Menyelesaikan Pendidikan Diploma III Pada Jurusan Akuntansi.
PENGARUH PENERAPAN SELF ASSESSMENT SYSTEM TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI PADA PENGUSAHA KENA PAJAK (KANTOR PELAYANAN PAJAK MADYA PALEMBANG ) LAPORAN AKHIR Laporan Akhir ini disusun sebagai
Lebih terperinciABSTRACT. Keywords: Forced letter, and disbursement of tax arrears. Universitas Kristen Maranatha
ABSTRACT Research conducted at the Tax Service Office Primary Tegallega Bandung to determine the role of forced letter od disbursement of tax arrears. Model analysis of the data used in this research is
Lebih terperinciABSTRACT. 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
Lebih terperinciABSTRACT. Keywords: Fiscus professionalism, Job Satisfaction, Organizational Commitment, and Fiscus Performance. vii Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to understand the effect of tax officers professionalism to tax officers performance in Bandung Karees first tax service office, and to understand the effect of
Lebih terperinciABSTRAK. Kata kunci: sanksi perpajakan, kepatuhan wajib pajak badan
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh penetapan sanksi perpajakan dalam meningkatkan kepatuhan Wajib Pajak badan. Penelitian ini menggunakan metode survei dan populasinya adalah Wajib
Lebih terperinciPENGARUH PENERIMAAN PAJAK HIBURAN DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BEKASI TAHUN SKRIPSI
UNIVERSITAS BHAYANGKARA JAKARTA RAYA PENGARUH PENERIMAAN PAJAK HIBURAN DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BEKASI TAHUN 2010-2013 SKRIPSI ANGGY DIANA RIZKY 201110315038 FAKULTAS EKONOMI
Lebih terperinciDAFTAR 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
Lebih terperinciPENGARUH LOAN TO DEPOSIT RATIO (LDR) DAN CAPITAL ADEQUACY RATIO (CAR) TERHADAP RETURN ON ASSET (ROA) PT. BANK OCBC NISP, Tbk SKRIPSI
UNIVERSITAS BHAYANGKARA JAKARTA RAYA PENGARUH LOAN TO DEPOSIT RATIO (LDR) DAN CAPITAL ADEQUACY RATIO (CAR) TERHADAP RETURN ON ASSET (ROA) PT. BANK OCBC NISP, Tbk SKRIPSI SISKA ANGGRAENI 201110315057 FAKULTAS
Lebih terperinciKeywords: 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
Lebih terperinciABSTRAK. viii. Kata-kata kunci: Wajib Pajak Badan, Pemeriksaan Pajak, Tingkat Kepatuhan Wajib Pajak. Universitas Kristen Maranatha
ABSTRAK Tujuan penelitian yang berjudul Pengaruh Pemeriksaan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Badan di KPP Pratama Soreang adalah untuk mengetahui pelaksanaan pemeriksaan pajak dan mengetahui
Lebih terperinciABSTRAK. sistem pengendalian internal, efektivitas dan efisiensi, siklus persediaan.
ABSTRAK Penelitian ini bertujuan untuk mengetahui penerapan sistem pengendalian internal, efektivitas dan efisiensi pada siklus persediaan PT. Tobindo Kencana, dan untuk mengetahui pengaruh sistem pengendalian
Lebih terperinciABSTRACT. Keywords: Tax Fairness, Tax Compliance UNIVERSITAS KRISTEN MARANATHA
ABSTRACT This study aimed to examine the impact of tax fairness dimensions on tax compliance behavior of individual tax payer. Richardson indentify tax fairness as a multidimensional and national culture
Lebih terperinciThe Influence of The Quality Cost to The Level of Defective Goods at PT. Daya Mekar Tekstindo
ABSTRACT The Influence of The Quality Cost to The Level of Defective Goods at PT. Daya Mekar Tekstindo The purpose of this research is to find out the effect of the quality cost to the level of defective
Lebih terperinciDAFTAR ISI. KATA PENGANTAR... i DAFTAR ISI... iii DAFTAR TABEL... vii
DAFTAR ISI LEMBAR PENGESAHAN ABSTRACT RIWAYAT HIDUP KATA PENGANTAR... i DAFTAR ISI... iii DAFTAR TABEL... vii DAFTAR GAMBAR... x DAFTAR LAMPIRAN... xi BAB I PENDAHULUAN... 1 A. Latar Belakang Masalah...
Lebih terperinciABSTRACT. Keyword : Financial Compensation, Non Financial Compensation, Performance. vii. Universitas Kristen Maranatha
ABSTRACT Management Control Systems is a very important factor in the company. One important part of the SPM that should receive more attention is labor. Labor is a major driver of the smooth running of
Lebih terperinciKeywords : Earnings Per Share, Return On Investment, Price to Book Value, Price Earnings Ratio, and Stock Price. vii. Universitas Kristen Maranatha
ABSTRACT The Influence of Earnings Per Share ( EPS ), Return On Investment (ROI), Price To Book Value (PBV) and Price Earnings Ratio (PER) To Share Price: An Empirical Study of Food and Beverage Sector
Lebih terperinciABSTRACT. Keywords: profitability, liquidity, timelines. viii
ABSTRACT The purpose of this study to determine empirically the effect of profitability and liquidity to timeliness of audited financial statements according to the perception of auditors. This study was
Lebih terperinciDAFTAR ISI KATA PENGANTAR... DAFTAR ISI... DAFTAR TABEL... DAFTAR GAMBAR... DAFTAR LAMPIRAN Latar Belakang Penelitian... 1
DAFTAR ISI LEMBAR PENGESAHAN LEMBAR PERNYATAAN MOTTO ABSTRAK KATA PENGANTAR... DAFTAR ISI... DAFTAR TABEL... DAFTAR GAMBAR... DAFTAR LAMPIRAN... i v xii xv xvi BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian...
Lebih terperinciABSTRAK. 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
Lebih terperinciABSTRAK. Kata-kata kunci: Insentif dan disiplin kerja. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh insentif dan disiplin kerja terhadap kinerja karyawan pada PT. Batik Danar Hadi. Populasi pada penelitian ini adalah 250 karyawan pada bagian produksi.
Lebih terperinciEKTIVITAS PENGENDALIAN INTERNAL TERHADAP OPTIMALISASI PENERIMAAN PAJAK DAERAH
TUGAS AKHIR EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP OPTIMALISASI PENERIMAAN PAJAK DAERAH (Studi Kasus Pada Penerapan Peraturan Daerah Nomor 2 Tahun 2011 di Dinas Pendapatan Kota Cimahi) EFFECTIVENESS
Lebih terperinciABSTRAK. Kata kunci : customer engagement,word of mouth, brand loyalty. Universitas Kristen Maranatha
ABSTRAK Maybelline adalah produk kosmetik berlisensi global yang di pegang PT. L oreal Indonesia. Maybelline bersaing dengan merek - merek kosmetik lain untuk menjadi top brand di Indonesia. Maybelline
Lebih terperinciABSTRAK. Kata kunci : Logo, citra perusahaan, identitas merek, manajemen merek.
ABSTRAK Penelitian ini dimaksudkan untuk mengetahui sejauh mana logo baru XL memberikan pengaruh terhadap citra perusahaan XL berdasarkan persepsi masyarakat kota Bandung. Penelitian ini menggunakan pendekatan
Lebih terperinciABSTRAK. 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
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