ANALISIS PENGARUH JUMLAH PELANGGAN, PENJUALAN DAYA LISTRIK DAN PDRB TERHADAP PENERIMAAN PAJAK PENERANGAN JALAN DI KOTA PADANG - Repositori Universitas Andalas
DAFTAR ISI
LEMBAR PENGESAHAN SKRIPSI ..........................................................
i
LEMBAR PERNYATAAN ...........................................................................
ii
ABSTRAK ......................................................................................................
iii
KATA PENGANTAR ....................................................................................
v
DAFTAR ISI ..................................................................................................
viii
DAFTAR TABEL .......................................................................................... .
xii
DAFTAR GAMBAR.........................................................................................
xiii
DAFTAR LAMPIRAN .................................................................................. .
xiv
BAB I PENDAHULUAN
1.1. Latar Belakang Masalah ......................................................................
1
1.2. Rumusan Masalah ...............................................................................
8
1.3. Tujuan Penelitian .................................................................................
8
1.4. Manfaat Penelitian................................................................................
8
1.5 Sistematika Penulisan............................................................................
9
BAB II LANDASAN TEORI DAN PENGEMBANGAN HIPOTESIS
2.1. Sumber Penerimaan Daerah..................................................................
11
2.1.1. Sumber Pendapatan Daerah........................................................
11
2.1.2. Sumber Pembiayaan Daerah.......................................................
14
2.2. Pajak Daerah ........................................................................................
14
2.2.1. Pengertian Pajak Daerah.............................................................
14
2.2.2. Jenis-jenis Pajak Daerah.............................................................
15
2.2.3. Sistem Pemungutan Pajak Daerah .............................................
17
2.3. Pajak Penerangan Jalan ........................................................................
18
2.3.1. Pengertian Pajak Penerangan Jalan.............................................
18
2.3.2. Dasar Hukum Pajak Penerangan Jalan........................................
19
2.3.3. Objek Pajak, subjek Pajak dan Wajib Pajak Penerangan Jalan
19
2.3.4. Cara Perhitungan Pajak Penerangan Jalan......................................
24
2.3.5. Masa Pajak, Tahun Pajak, Saat Terutang Pajak dan Pemungutan
Pajak Penerangan Jalan...................................................................
25
2.4. Hubungan PDRB dengan Penerimaan Pajak Penerangan Jalan...............
26
BAB III METODOLOGI PENELITIAN
3.1. Jenis Penelitian..........................................................................................
29
3.2. Desain Penelitian.......................................................................................
29
3.2.1. Variabel Penelitian..........................................................................
29
3.2.2. Populasi dan Sampel.......................................................................
30
3.3. Jenis Data dan Metode Pengumpulan Data...............................................
30
3.4. Teknik Analisis Data ................................................................................
31
3.4.1. Uji Asumsi Klasik...........................................................................
31
3.4.1.1. Uji Normalitas..................................................................
31
3.4.1.2. Uji Multikolinearitas........................................................
32
3.4.1.3. Uji Heteroskedastisitas.....................................................
32
3.4.1.4. Uji Autokorelasi...............................................................
33
3.4.2. Uji Hipotesis Regresi Berganda......................................................
33
3.4.2.1. Uji Koefisien Regresi Secara Parsial (T test)...................
34
3.4.2.2. Uji Koefisien Regresi Secara Bersama-sama (F test).....
35
3.4.2.3. Koefisien Determinasi (R2)..............................................
36
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
4.1. Gambaran Umum Kota Padang.................................................................
37
4.1.1. Keadaan Geografis Kota Padang.....................................................
37
4.1.2. Profil Perekonomian Kota Padang..................................................
38
4.1.3. Penduduk Kota Padang...................................................................
39
4.2. Deskripsi Variabel Penelitian....................................................................
40
4.2.1. Pajak Penerangan Jalan...................................................................
40
4.2.2. Jumlah Pelanggan............................................................................
41
4.2.3. Penjualan Daya Listrik.....................................................................
42
4.2.4. PDRB................................................................................................
43
4.3. Analisa Data ..............................................................................................
46
4.3.1. Uji Asumsi Klasik ...........................................................................
46
4.3.1.1. Uji Normalitas....................................................................
46
4.3.1.2. Uji Multikolinearitas..........................................................
47
4.3.1.3. Uji Heteroskedastisitas.......................................................
48
4.3.1.4. Uji Autokorelasi.................................................................
49
4.3.2.Analisa Regresi Linear Berganda ......................................................
51
4.3.2.1. Uji T....................................................................................
51
4.3.2.2. Uji F....................................................................................
53
4.3.2.3. Koefisien Determinasi (R2).................................................
54
4.4. Pembahasan..................................................................................................
54
BAB V KESIMPULAN DAN SARAN
5.1. Kesimpulan .................................................................................................
58
5.2. Keterbatasan Penelitian................................................................................
59
5.3. Saran ............................................................................................................
59
DAFTAR PUSTAKA..........................................................................................
62
LAMPIRAN
LEMBAR PENGESAHAN SKRIPSI ..........................................................
i
LEMBAR PERNYATAAN ...........................................................................
ii
ABSTRAK ......................................................................................................
iii
KATA PENGANTAR ....................................................................................
v
DAFTAR ISI ..................................................................................................
viii
DAFTAR TABEL .......................................................................................... .
xii
DAFTAR GAMBAR.........................................................................................
xiii
DAFTAR LAMPIRAN .................................................................................. .
xiv
BAB I PENDAHULUAN
1.1. Latar Belakang Masalah ......................................................................
1
1.2. Rumusan Masalah ...............................................................................
8
1.3. Tujuan Penelitian .................................................................................
8
1.4. Manfaat Penelitian................................................................................
8
1.5 Sistematika Penulisan............................................................................
9
BAB II LANDASAN TEORI DAN PENGEMBANGAN HIPOTESIS
2.1. Sumber Penerimaan Daerah..................................................................
11
2.1.1. Sumber Pendapatan Daerah........................................................
11
2.1.2. Sumber Pembiayaan Daerah.......................................................
14
2.2. Pajak Daerah ........................................................................................
14
2.2.1. Pengertian Pajak Daerah.............................................................
14
2.2.2. Jenis-jenis Pajak Daerah.............................................................
15
2.2.3. Sistem Pemungutan Pajak Daerah .............................................
17
2.3. Pajak Penerangan Jalan ........................................................................
18
2.3.1. Pengertian Pajak Penerangan Jalan.............................................
18
2.3.2. Dasar Hukum Pajak Penerangan Jalan........................................
19
2.3.3. Objek Pajak, subjek Pajak dan Wajib Pajak Penerangan Jalan
19
2.3.4. Cara Perhitungan Pajak Penerangan Jalan......................................
24
2.3.5. Masa Pajak, Tahun Pajak, Saat Terutang Pajak dan Pemungutan
Pajak Penerangan Jalan...................................................................
25
2.4. Hubungan PDRB dengan Penerimaan Pajak Penerangan Jalan...............
26
BAB III METODOLOGI PENELITIAN
3.1. Jenis Penelitian..........................................................................................
29
3.2. Desain Penelitian.......................................................................................
29
3.2.1. Variabel Penelitian..........................................................................
29
3.2.2. Populasi dan Sampel.......................................................................
30
3.3. Jenis Data dan Metode Pengumpulan Data...............................................
30
3.4. Teknik Analisis Data ................................................................................
31
3.4.1. Uji Asumsi Klasik...........................................................................
31
3.4.1.1. Uji Normalitas..................................................................
31
3.4.1.2. Uji Multikolinearitas........................................................
32
3.4.1.3. Uji Heteroskedastisitas.....................................................
32
3.4.1.4. Uji Autokorelasi...............................................................
33
3.4.2. Uji Hipotesis Regresi Berganda......................................................
33
3.4.2.1. Uji Koefisien Regresi Secara Parsial (T test)...................
34
3.4.2.2. Uji Koefisien Regresi Secara Bersama-sama (F test).....
35
3.4.2.3. Koefisien Determinasi (R2)..............................................
36
BAB IV HASIL PENELITIAN DAN PEMBAHASAN
4.1. Gambaran Umum Kota Padang.................................................................
37
4.1.1. Keadaan Geografis Kota Padang.....................................................
37
4.1.2. Profil Perekonomian Kota Padang..................................................
38
4.1.3. Penduduk Kota Padang...................................................................
39
4.2. Deskripsi Variabel Penelitian....................................................................
40
4.2.1. Pajak Penerangan Jalan...................................................................
40
4.2.2. Jumlah Pelanggan............................................................................
41
4.2.3. Penjualan Daya Listrik.....................................................................
42
4.2.4. PDRB................................................................................................
43
4.3. Analisa Data ..............................................................................................
46
4.3.1. Uji Asumsi Klasik ...........................................................................
46
4.3.1.1. Uji Normalitas....................................................................
46
4.3.1.2. Uji Multikolinearitas..........................................................
47
4.3.1.3. Uji Heteroskedastisitas.......................................................
48
4.3.1.4. Uji Autokorelasi.................................................................
49
4.3.2.Analisa Regresi Linear Berganda ......................................................
51
4.3.2.1. Uji T....................................................................................
51
4.3.2.2. Uji F....................................................................................
53
4.3.2.3. Koefisien Determinasi (R2).................................................
54
4.4. Pembahasan..................................................................................................
54
BAB V KESIMPULAN DAN SARAN
5.1. Kesimpulan .................................................................................................
58
5.2. Keterbatasan Penelitian................................................................................
59
5.3. Saran ............................................................................................................
59
DAFTAR PUSTAKA..........................................................................................
62
LAMPIRAN