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HASIL PENELITIAN DAN PEMBAHASAN ·························· 75

Yeni Anggriani, 2013 Analisis Perbandingan Pertumbuhan Investasi Sebelum Dan Sesudah Penerapan Flat Rate Terhadap Penerimaan Pajak Penghasilan Studi Pada Wajib Pajak Badan Provinsi Banten Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu 3.2.6.2 Uji Hipotesis Asosiatif ································· 72

BAB IV HASIL PENELITIAN DAN PEMBAHASAN ·························· 75

4.1 Hasil Penelitian ····························································· 75 4.1.1 Gambaran Umum Subjek Penelitian ····························· 75 4.1.1.1 Sejarah Singkat Provinsi Banten ······················· 75 4.1.1.2 Geografis Provinsi Banten ······························· 75 4.1.1.3 Letak dan Batas Wilayah ································· 76 4.1.1.4 Topografi Wilayah ········································ 76 4.1.1.5 Ekonomi dan Kependudukan ···························· 77 4.1.1.6 Potensi Investasi Provinsi Banten ······················· 77 4.1.1.7 Potensi Pajak Provinsi Banten ··························· 79 4.1.2 Gambaran Variabel yang Diteliti ································· 81 4.1.2.1 Pertumbuhan Investasi ··································· 81 4.1.2.2 Pajak Penghasilan ········································· 86 4.1.3 Analisis Data dan Pengujian Hipotesis ··························· 91 4.2 Pembahasan Hasil Penelitian ············································· 99 4.2.1Perbedaan Perrtumbuhan Investasi Sebelum dan sesudah Penerapan Flat Rate ·················································· 99 4.2.2 Hubungan Antara Pertumbuhan Investasi Dengan Penerimaan Pajak Penghasilan Sebelum Penerapan Flat Rate .................. 101 Yeni Anggriani, 2013 Analisis Perbandingan Pertumbuhan Investasi Sebelum Dan Sesudah Penerapan Flat Rate Terhadap Penerimaan Pajak Penghasilan Studi Pada Wajib Pajak Badan Provinsi Banten Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu 4.2.2 Hubungan Antara Pertumbuhan Investasi Dengan Penerimaan Pajak Penghasilan Sesudah Penerapan Flat Rate .................. 104 BAB V SIMPULAN DAN SARAN ·················································· 107 5.1 Simpulan ···································································· 107 5.1 Saran ········································································· 108 DAFTAR PUSTAKA ······································································ 109 RIWAYAT HIDUP ········································································ 177 Yeni Anggriani, 2013 Analisis Perbandingan Pertumbuhan Investasi Sebelum Dan Sesudah Penerapan Flat Rate Terhadap Penerimaan Pajak Penghasilan Studi Pada Wajib Pajak Badan Provinsi Banten Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu DAFTAR TABEL Tabel 1.1 Investasi Indonesia ·························································· 5 Tabel 1.2 Tarif PPh Berdasarkan UU Nomor 17 Tahun 2000 dan Perubahan Tarif Terbaru ········································································ 7 Tabel 1.3 Investasi Provinsi Banten ·················································· 9 Tabel 2.1 Penelitian Terdahulu ························································ 50 Tabel 3.1 Operasionalisasi Variabel ··················································· 64 Tabel 3.2 Pedoman Untuk Menberikan Interpretasi Terhadap Koefisien Korelasi ·················································································· 74 Tabel 4.1 Pertumbuhan Investasi Sebelum Penerapan Flat Rate ················· 81 Tabel 4.2 Hasil Statistik Deskriptif Pertumbuhan Investasi Sebelum Penerapan Flat Rate ······································································ 82 Tabel 4.3 Pertumbuhan Investasi Sesudah Penerapan Flat Rate ·················· 84 Tabel 4.4 Hasil Statistik Deskriptif Pertumbuhan Investasi Sesudah Penerapan Flat Rate ······································································ 84 Tabel 4.5 Realisasi Penerimaan Pajak Penghasilan Badan Sebelum Penerapan Flat Rate ············································································ 86 Tabel 4.6 Hasil Statistik Deskriptif Realisasi Penerimaan Pajak Penghasilan Badan Sebelum Penerapan Flat Rate Jutaan Rupiah ·························· 87 Tabel 4.7 Realisasi Penerimaan Pajak Penghasilan Badan Sesudah Penerapan Flat Rate ············································································ 89 Yeni Anggriani, 2013 Analisis Perbandingan Pertumbuhan Investasi Sebelum Dan Sesudah Penerapan Flat Rate Terhadap Penerimaan Pajak Penghasilan Studi Pada Wajib Pajak Badan Provinsi Banten Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu Tabel 4.8 Hasil Statistik Deskriptif Realisasi Penerimaan Pajak Penghasilan Badan Sesudah Penerapan Flat Rate Jutaan Rupiah ··························· 89 Tabel 4.9 Hasil Uji Normalitas Pertumbuhan Investasi Sebelum dan Sesudah Penerapan Flat Rate Dengan One Sample Kolmogorof-Smirnov Test ················································································· 92 Tabel 4.10 Hasil Uji Beda Pertumbuhan Investasi Sebelum dan Sesudah Penerapan Flat Rate Dengan Paired Samples T Test ································ 93 Tabel 4.11 Hasil Uji Korelasi Pertumbuhan Investasi Terhadap Penerimaan Pajak penghasilan Sebelum Penerapan Flat Rate Dengan Korelasi Spearman Rank ············································································ 95 Tabel 4.12 Hasil Uji Korelasi Pertumbuhan Investasi Terhadap Penerimaan Pajak penghasilan Sesudah Penerapan Flat Rate Dengan Korelasi Spearman Rank ············································································ 97 Yeni Anggriani, 2013 Analisis Perbandingan Pertumbuhan Investasi Sebelum Dan Sesudah Penerapan Flat Rate Terhadap Penerimaan Pajak Penghasilan Studi Pada Wajib Pajak Badan Provinsi Banten Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu DAFTAR GAMBAR Gambar 2.1 Kerangka Pemikiran ···················································· 58 Yeni Anggriani, 2013 Analisis Perbandingan Pertumbuhan Investasi Sebelum Dan Sesudah Penerapan Flat Rate Terhadap Penerimaan Pajak Penghasilan Studi Pada Wajib Pajak Badan Provinsi Banten Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu DAFTAR GRAFIK Grafik 4.1 Pertumbuhan Investasi Sebelum Penerapan Flat Rate dalam ·············································································· 82 Grafik 4.2 Pertumbuhan Investasi Sesudah Penerapan Flat Rate dalam ·············································································· 85 Grafik 4.3 Realisasi Penerimaan Pajak Penghasilan Badan Sebelum Penerapan Flat Rate Jutaan Rupiah ·············································· 88 Grafik 4.4 Realisasi Penerimaan Pajak Penghasilan Badan Sesudah Penerapan Flat Rate Jutaan Rupiah ·············································· 90 Yeni Anggriani, 2013 Analisis Perbandingan Pertumbuhan Investasi Sebelum Dan Sesudah Penerapan Flat Rate Terhadap Penerimaan Pajak Penghasilan Studi Pada Wajib Pajak Badan Provinsi Banten Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu DAFTAR LAMPIRAN Lampiran 1 Realisasi Penanaman Modal Asing PMA Menurut Sektor Ekonomi di Provinsi Banten Tahun 2001-2012 ································· 114 Lampiran 2 Realisasi Penanaman Modal dalam Negeri PMDN Menurut Sektor Ekonomi di Provinsi Banten Tahun 2001-2012 ····················· 127 Lampiran 3 Realisasi Penerimaan Pajak Penghasilan Menurut Kantor Pelayanan Pajak KPP Di Provinsi Banten Tahun 2001-2012 ················· 140 Lampiran 4 Hasil Transformasi Data ················································ 153 Lampiran 5 Hasil Perhitungan Dengan IBM SPSS Statistics 20.00 ·············· 157 Lampiran 6 Formulir Persetujuan Perbaikan Revisi ···························· 162 Lampiran 7 Formulir Frekuensi Bimbingan ········································ 165 Lampiran 8 SK Pengangkatan dan Penetapan Dosen Pembimbing Skripsi ···· 166 Lampiran 9 Surat Izin Penelitian ····················································· 173 Yeni Anggriani, 2013 Analisis Perbandingan Pertumbuhan Investasi Sebelum Dan Sesudah Penerapan Flat Rate Terhadap Penerimaan Pajak Penghasilan Studi Pada Wajib Pajak Badan Provinsi Banten Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu

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