ABSTRACT. Key words: Entertainment Tax, Parking Tax, and Local Tax Revenue. Universitas Kristen Maranatha
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- Yuliana Kurnia
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1 ABSTRACT Bandung is one of the city that is progressing quite rapidly, especially in entertainment business. The development of entertainment business sector has an indication to increasing of the local tax revenue especially from entertainment and parking sector. The purpose of this research is to examine the influence of entertainment tax and parking tax towards local tax revenue in Bandung. This research uses causal and quantitative method with multiple regression analysis. Date are collected using convenience sampling and hypothesis was tested using F-test and T-test the conclusion og this research shows that the entertainment tax and parking tax have a significant influence towards local tax revenue Key words: Entertainment Tax, Parking Tax, and Local Tax Revenue x
2 ABSTRAK Bandung adalah salah satu kota yang mengalami kemajuan cukup pesat, terutama dalam bisnis hiburan. Perkembangan sektor bisnis hiburan memiliki indikasi untuk meningkatkan pendapatan pajak daerah terutama dari sektor hiburan dan parkir. Para Tujuan dari penelitian ini adalah untuk menguji pengaruh pajak hiburan dan pajak parkir terhadap pendapatan pajak daerah di Bandung. Penelitian ini menggunakan metode kausal dan kuantitatif dengan analisis regresi berganda. Tanggal dikumpulkan dengan menggunakan convenience sampling dan hipotesis diuji dengan F-test dan T-test. Kesimpulan dari penelitian ini menunjukkan bahwa pajak hiburan dan pajak parkir memiliki pengaruh signifikan terhadap pendapatan pajak daerah Kata-kata kunci: Pajak Hiburan, Pajak Parkir, 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 xvi xvii xviii BAB I PENDAHULUAN 1.1 Latar Belakang Identifikasi Masalah Tujuan Penelitian Kegunaan Penelitian... 5 BAB II KAJIAN PUSTAKA, RERANGKA PEMIKIRAN DAN PENGEMBANGAN HIPOTESIS 2.1 Kajian Pustaka... 7 xii
4 2.1.1 Pajak Fungsi Pajak Syarat Pemungutan Pajak Pengklasifikasian Pajak Tata Cara Pemunutan Pajak Tarif Pajak Pajak Daerah Jenis Pajak dan Objek Pajak Tarif Pajak Pajak Hiburan Obyek dan Subyek Pajak Dasar Pengenaan, Tarif dan Cara Perhitungan Pajak Tata Cara Pembayaran Ketentuan Pidana Pajak Parkir Objek dan Subyek Pajak Dasar Pengenaan, Tarif, dan Perhitungan Tata Cara Pembayaran Sanksi Pajak Parkir Rerangka Pemikiran Hipotesis xiii
5 BAB III METODE PENELITIAN 3.1 Objek Penelitian Sejarah Singkat Dinas Pendaptan Daerah Visi dan Misi Dinas Pendapatan Kota Bandung Tugas Pokok, dan Fungsi Dinas Tujuan dan Sasaran Dinas Pendapatan Kota Bandung 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 Multikolinieritas Uji Heteroskedasitas Pengujian Hipotesis Uji Parsial (Uji T statistik) Uji Simultan (Uji F statistik) Regresi Berganda xiv
6 BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Mekanisme Pemungutan Pajak Sistem Pemungutan dan Perhitungan Pajak Hiburan Sistem Pemungutan dan Perhitungan Pajak Parkir Kontribusi Pajak Pengaruh Pajak Hiburan dan Pajak Parkir Terhadap Penerimaan Pajak Daerah Uji Normalitas Uji Otokorelasi Uji Multikolinieritas Uji Heteroskedasitas Regresi Berganda Uji Simultan ( Uji F statistik) Uji Parsial ( Uji t statistik) BAB V SIMPULAN DAN SARAN 5.1 Simpulan Saran DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP PENULIS (CURICULUM VITAE xv
7 DAFTAR TABEL 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 Bandung Nomor 11 Tahun Tabel 2.4 Tarif Pajak Hiburan Menurut PERDA Kota Bandung Nomor 8 Tahun Tabel 4.1 Kontribusi Penerimaan Pajak Hiburan dan Pajak Parkir Terhadap Penerimaan Pajak Daerah Kota Bandung dari Tahun (SPSS) Tabel 4.2 Kontribusi Penerimaan Pajak Hiburan Terhadap Penerimaan Pajak Daerah Kota Bandung dari Tahun Tabel 4.3 Kontribusi Penerimaan Pajak Parkir Terhadap Penerimaan Pajak Daerah Kota Bandung dari Tahun Tabel 4.4 Hasil Pengujian Normalitas Tabel 4.5 Perhitungan Durbin Watson Tabel 4.6 Hasil Perhitungan VIF Uji Multikolinearitas Tabel 4.7 Pajak Hiburanm, Pajak Parkir dam Pajak Daerah Tahun Tabel 4.8 Model Regresi Berganda Tabel 4.9 Perhitungan Uji F Tabel 4.10 Perhitungan Uji T xvi
8 DAFTAR GAMBAR Gambar 2.1 Rerangka Pemikiran Gambar3.1 Struktur Organisasi Dinas Pendapatan Daerah Kota Bandung 39 Gambar 4.1 Grafik Scaterplot xvii
9 DAFTAR LAMPIRAN Lampiran A Lampiran B Lampiran C FORMULIR HASIL UJI STATISTIK REGRESI SURAT PENELITIAN xviii
ABSTRACT. Key words: Entertainment Tax, Advertisement Tax, and Local Tax Revenue. Universitas Kristen Maranatha
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
ABSTRACT. Key words : Advertisement Tax Revenue, Street Lighting Tax Revenue, Local Government Original Receipt. vii. Universitas Kristen Maranatha
ABSTRACT Local Government Original Revenue is source of local revenue that can be used by each region for implement administration and regional development. Local Original Receipt can be obtained from
ABSTRACT. Keywords : Effectiveness, Contribution, Parking Tax, Local Taxes, and Local Revenue. viii
ABSTRACT Bandung is an attractive city for tourists to visit. The number of tourists that make the need for a lot of parking space also high. The development of tourism sector has an indication to increasing
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: inflation rate, economic growth, and restaurant tax revenue.
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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
ABSTRACT This research was made in order to acknowladge who much contribution and effect of hotel tax and restaurant tax on Regional Real Income of Bandung in 2009-2013 with partial and simultaneous. Data
ABSTRACT. entertainment tax revenue, inflation rate, economic growth. vii. Universitas Kristen Maranatha
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ABSTRACT. Keywords: PBB, BPHTB, PAD and Departement of Revenue. Universitas Kristen Maranatha
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ABSTRAK. ix Universitas Kristen Maranatha
ABSTRAK Pajak Reklame adalah pajak atas penyelenggaraan reklame. Tujuan dilaksanakannya penelitian adalah untuk mengetahui efektifitas serta efisiensi pemungutan pajak reklame yang dilakukan oleh Dinas
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ABSTRACT. Keywords : Income Tax and Taxpayer s Compliance. vii Universitas Kristen Maranatha
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DAFTAR ISI Latar Belakang Penelitian Identifikasi Masalah Tujuan Penelitian Kegunaan Penelitian...
DAFTAR ISI Halaman ABSTRAKSI... KATA PENGANTAR... DAFTAR ISI... DAFTAR TABEL... DAFTAR GAMBAR DAN GRAFIK... i ii v xi xii DAFTAR LAMPIRAN... xiii BAB I PENDAHULUAN 1.1. Latar Belakang Penelitian... 1 1.2.
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UNIVERSITAS BHAYANGKARA JAKARTA RAYA
UNIVERSITAS BHAYANGKARA JAKARTA RAYA PENGARUH PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA PENERIMAAN DINAS PENDAPATAN DAERAH (DISPENDA) KOTA BEKASI SKRIPSI Diajukan sebagai
DAFTAR ISI. HALAMAN JUDUL...i. HALAMAN PENGESAHAN...ii. PERNYATAAN KEASLIAN KARYA TULIS SKRIPSI...iii. KATA PENGANTAR... iv. ABSTRACT...
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DAFTAR ISI HALAMAN SAMPUL... HALAMAN JUDUL... HALAMAN PENGESAHAN... HALAMAN PERNYATAAN ORISINALITAS... HALAMAN PERNYATAAN PERSETUJUAN AKADEMIS...
DAFTAR ISI HALAMAN SAMPUL... HALAMAN JUDUL... HALAMAN PENGESAHAN... HALAMAN PERNYATAAN ORISINALITAS... HALAMAN PERNYATAAN PERSETUJUAN AKADEMIS... KATA PENGANTAR... ABSTRAK/ABSTRACT... DAFTAR ISI... DAFTAR
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ABSTRACT Keywords: progressive rate, motor vehicle tax, and regional tax revenue
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Keywords : Current Ratio, Debt to Equity Ratio (DER), Return on Assets (ROA), Dividend Payout Ratio (DPR). vii Universitas Kristen Maranatha
ABSTRACT The Influence of Current Ratio, Debt to Equity Ratio, dan Return on Assets To Dividend Policy: An Empirical Study on Listed Companies in Indonesia Stock Exchange Period 2010-2013 This study tries
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PROGRAM STUDI STRATA 1 DEPARTEMEN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS SUMATERA UTARA MEDAN
PENGARUH KONTRIBUSI PAJAK KENDARAAN BERMOTOR (PKB) DAN BEA BALIK NAMA KENDARAAN BERMOTOR (BBNKB) TERHADAP PENDAPATAN ASLI DAERAH (STUDI KASUS PADA DINAS PENDAPATAN DAERAH PROVINSI SUMATERA UTARA) OLEH
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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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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ABSTRACT ANALYSIS THE IMPACT OF COMPANY SIZE, INFLATION RATE, EXCHANGE RATE ON STOCK PRICES. (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange in 2008 to 2011) The purpose
Pengaruh Pajak Hiburan Terhadap Pendapatan Asli Daerah Kota Bandung
Repositori STIE Ekuitas STIE Ekuitas Repository Thesis of Accounting http://repository.ekuitas.ac.id Public Sector Accounting 2016-01-28 Pengaruh Pajak Hiburan Terhadap Pendapatan Asli Daerah Kota Bandung
DAFTAR ISI. 1.1 Latar belakang penelitian Rumusan masalah penelitian Tujuan penelitian Kegunaan penelitian...
DAFTAR ISI LEMBAR PENGESAHAN... i SURAT PERNYATAAN... ii ABSTRAK... iii ABSTRACT... iv KATA PENGANTAR... v DAFTAR ISI... ix DAFTAR TABEL... xiii DAFTAR GAMBAR... xiv DAFTAR LAMPIRAN... xv BAB I PENDAHULUAN
DAFTAR ISI... ABSTRAK... ABSTRACT... KATA PENGANTAR... DAFTAR TABEL... DAFTAR GAMBAR... DAFTAR LAMPIRAN Latar Belakang...
DAFTAR ISI HALAMAN JUDUL HALAMAN PERSETUJUAN PEMBIMBING ABSTRAK... ABSTRACT... KATA PENGANTAR... DAFTAR ISI... DAFTAR TABEL...... DAFTAR GAMBAR... DAFTAR LAMPIRAN... iii iv v viii xiii xv xvi BAB I PENDAHULUAN
ABSTRACT. Universitas Kristen Maranatha
ABSTRACT This research aimed to examine the impact of tax knowledge, the assertiveness of tax penalties, the easiness of SPT filling process and Tax payers awareness on individual tax payers compliance.
Kata kunci: Kompetensi, Independensi, Kualitas Audit, Etika Auditor
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi dan independensi terhadap kualitas audit dengan etika audit sebagai variabel moderasi. Penelitian inii dilakukan di 2 (dua) KAP di
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
ABSTRACT. Keywords: intensification of tax, extending the tax, tax revenue center
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
ABSTRAK. Kata kunci : Biaya kualitas, biaya pencegahan, biaya penilaian, biaya kegagalan internal, profitabilitas.
ABSTRAK Penelitian ini bertujuan untuk mengetahui perkembangan biaya kualitas dan profitabilitas pada perusahaan manufaktur, dan untuk mengetahui pengaruh biaya kualitas yang terdiri dari biaya pencegahan,
ABSTRACT. Size of board of comissioner, size, liquidity, profitablity, and Social disclosure financial statement
ABSTRACT The Purpose of this research is to examine the effect size of board of comissioner, size, liquidty and profitability to social disclosure financial statement manufacturing companies listed in
ABSTRAK. Kata kunci : Partisipasi Anggaran, Komitmen Organisasi, Kinerja Karyawan
ABSTRAK Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh partisipasi anggaran dan komitmen organisasi secara parsial terhadap kinerja karyawan. Sampel dalam penelitian ini adalah 50 responden
SKRIPSI : ISTIKOMAH NIM : Program Studi Manajemen FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MERCU BUANA JAKARTA 2017
ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, PERTUMBUHAN ASET DAN CAPITAL EXPENDITURE TERHADAP STRUKTUR MODAL PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE
ABSTRAK. Kata kunci : pajak hiburan, pajak daerah. vii. Universitas Kristen Maranatha
ABSTRAK Tujuan dari penelitian yang berjudul Pengaruh Pemungutan Pajak Hiburan Terhadap Penerimaan Pajak Daerah Kota Bandung adalah: (1) Untuk mengetahui bagaimanakah Pemerintah Kota Bandung menjalankan
ABSTRACT. Keywords: Tax Planning, Income Tax. vii. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to examine the difference of income tax before and after tax planning applied. This research uses descriptive method with paired sample t-test analysis. Data are
ABSTRACT. Keywords : Progressive Rate, BBN, PKB income. vi Universitas Kristen Maranatha
ABSTRACT Motorized vehicle tax is a tax on ownership and/or the control of a vehicle. The subject is a Person or an embodiment that has control or ownership of the vehicle. This research is focused on
ABSTRACT. Keywords: Audit Report Lag, Type of Industry, Company Age, Audit Opinion, Public Accounting Firm Reputation
ABSTRACT The financial statements are very important in making economic decisions. One of the qualitative characteristics of the financial statements is relevance that can be assessed from the timeliness
ABSTRACT. influenced by the proportion of independent board and audit committee size.
ABSTRACT The role of the board of commissioners to give effect to earnings management in overseeing the management of balancing interests so that no earnings management. The audit committee also has a
BAB V KESIMPULAN DAN SARAN 5.1 Kesimpulan Saran DAFTAR PUSTAKA LAMPIRAN-LAMPIRAN. viii
DAFTAR ISI Halaman ABSTRAK... i ABSTRACT... KATA PENGANTAR... iii DAFTAR ISI... vi DAFTAR TABEL... ix DAFTAR GAMBAR... DAFTAR LAMPIRAN... xi BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian... 1 1.2 Identifikasi
ABSTRAK. Kata-kata kunci: deferred tax, tax to book ratio, net profit margin
ABSTRAK Tujuan dari penelitian ini adalah untuk menguji pengaruh deferred tax dan tax to book ratio terhadap kinerja perusahaan yang diukur dengan net profit margin. Populasi dalam penelitian ini adalah
ABSTRACT. Keywords: Competence, Independence, Professionalism, Fraud and Errors of Financial Statement. vii Universitas Kristen Maranatha
ABSTRACT In financial reporting mechanisms, an audit was designed to provide assurance that the financial statements does not influenced by any material misstatement and also provide a reasonable assurance
ABSTRAK. Kata-kata kunci: receivable turnover, debt ratio, return on asset, dan rentabilitas perusahaan
ABSTRAK Tujuan dari penelitian ini adalah untuk menguji pengaruh receivable turnover dan debt ratio terhadap rentabilitas perusahaan yang diproksikan dengan return on asset. Target populasi dalam penelitian
ABSTRAK. Kata Kunci: Kualitas Audit, Leverage, Komite Audit, Ukuran Perusahaan, Manajemen Laba. viii. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh kualitas audit, leverage, komite audit dan ukuran perusahaan terhadap manajemen laba pada perusahaan manufaktur yang terdaftar
ABSTRAK. Kata kunci : ROA, ROE, PBV,EPS,Harga Saham. vii. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk menganalisis terjadinya pengaruh pada harga saham yang dimana ROA (Return On Asset),ROE (Return On Equity), PBV(Price to Book Value) dan EPS (Earning Per Share) merupakan
ABSTRACT. 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
ABSTRACT. Keywords: Return on Assets (ROA), Debt to Equity Ratio (DER), firm size, and Cash Effective Tax Rate (CETR).
ABSTRACT This research aims to examine the influence of Return on Assets (ROA), Debt to Equity Ratio (DER), and firm size either partially or simultaneous to the Cash Effective Tax Rate (CETR) period 2009-2013
PENGARUH PAJAK HOTEL DAN PAJAK PENERANGAN JALAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KOTA BEKASI SKRIPSI I GUSTI AYU ALIVA RITA DEWI
UNIVERSITAS BHAYANGKARA JAKARTA RAYA PENGARUH PAJAK HOTEL DAN PAJAK PENERANGAN JALAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KOTA BEKASI SKRIPSI I GUSTI AYU ALIVA RITA DEWI 201110315045 FAKULTAS EKONOMI
DAFTAR ISI. ABSTRAK... iii. ABSTRACT... iv. KATA PENGANTAR... v. DAFTAR ISI... ix. DAFTAR TABEL... xiv. DAFTAR GAMABR... xv. DAFTAR LAMPIRAN...
DAFTAR ISI LEMBAR PENGESAHAN PERNYATAAN PROGRAM SARJANA ABSTRAK... iii ABSTRACT... iv KATA PENGANTAR... v DAFTAR ISI... ix DAFTAR TABEL... xiv DAFTAR GAMABR... xv DAFTAR LAMPIRAN... xvi BAB I PENDAHULUAN...
ABSTRAK. vii. Universitas Kristen Maranatha
ABSTRAK Penghindaran pajak banyak dilakukan oleh wajib pajak karena bersifat legal. Terdapat beberapa faktor yang berpengaruh terhadap penghindaran pajak diantaranya good corporate governance. Penelitian
ABSTRACT. Keywords: ROA, ROE, PER, and Stock Price. Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to determine the influence of Earnings Per Share (EPS), Return On Assets (ROA), and Price Earnings Ratio (PER) of on Stock Prices both partially and simultaneously.