PENGARUH KONTRIBUSI PENAGIHAN PAJAK BUMI DAN BANGUNAN TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH (Penelitian pada Dinas Pendapatan dan Pengelolaan Keuangan Daerah Kabupaten Bandung Barat)

DAFTAR ISI

ABSTRAK ............................................................................................................i
ABSTRACT..........................................................................................................ii
KATA PENGANTAR ..........................................................................................iii
DAFTAR ISI.........................................................................................................vi
DAFTAR TABEL.................................................................................................x
DAFTAR GAMBAR ............................................................................................xi
DAFTAR LAMPIRAN.........................................................................................xii

BAB I PENDAHULUAN
1.1 Latar Belakang ....................................................................................1
1.2 Identifikasi Masalah ............................................................................7
1.3 Tujuan Penelitian ................................................................................7
1.4 Kegunaan Penelitian............................................................................7
1.5 Lokasi dan Waktu Penelitian ..............................................................8

BAB IITINJAUAN PUSTAKA
2.1 Tinjauan Umum Mengenai Pajak .....................................................9
2.1.1 Pengertian Pajak....................................................................9
2.1.2 Fungsi Pajak..........................................................................10

2.1.3 Syarat Pemungutan Pajak .....................................................11
2.1.4 Teori-teori yang Mendukung Pemungutan Pajak .................12
2.1.5 Pengelompokan Pajak ...........................................................14
2.1.6 Tata Cara Pemungutan Pajak ................................................15
2.2 Pajak Daerah .....................................................................................18
2.2.1 Pengertian Pajak Daerah .......................................................18

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2.2.2 Prinsip Perpajakan Daerah ....................................................19
2.2.3 Jenis Pajak dan Objek Pajak Daerah.....................................20
2.2.4 Tata Cara Pemungutan Pajak ................................................21
2.2.5 Kadaluwarsa Penagihan Pajak ..............................................21
2.3 Pajak Bumi dan Bangunan................................................................21
2.3.1 Dasar Hukum ........................................................................21
2.3.2 Asas Pajak Bumi dan Bangunan ...........................................22
2.3.3 Pengertian Pajak Bumi dan Bangunan..................................22
2.3.4 Surat Pemberitahuan Pajak Bumi dan Bangunan .................23
2.3.5 Nilai Jual Objek Pajak (NJOP) .............................................23
2.3.6 KontribusiPajakBumidanBangunan......................................25

2.4 Pendapatan Asli Daerah ....................................................................25
2.4.1 Pengertian Pendapatan Asli Daerah......................................25
2.4.2 Peranan Pendapatan Asli Daerah ..........................................26
2.4.3 Sumber-sumber Pendapatan Asli Daerah .............................27
2.5 Penelitian Terdahulu .........................................................................28
2.6 Kerangka Pemikiran dan Hipotesis...................................................30

BAB IIIOBJEK DAN METODE PENELITIAN
3.1 Objek Penelitian ..................................................................................35
3.2 Populasi dan Sampel Penelitian ..........................................................35
3.2.1 Populasi Penelitian ..................................................................35
3.2.2 Sampel Penelitian....................................................................36
3.3 Metode Penelitian................................................................................36
3.4 Pengertian dan Operasionalisasi Variabel Penelitian..........................38
3.4.1 Pengertian Variabel.................................................................38
3.5 Jenis Data dan Sumber Data ...............................................................39
3.5.1 Jenis Data ................................................................................39

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3.5.2 Sumber Data............................................................................40
3.6 Teknik Pengumpulan Data..................................................................40
3.7 Metode Analisis Data..........................................................................41
3.7.1 Uji Asumsi Klasik ...................................................................41
3.7.2 Uji Kecocokan Model (Goodness and Fit) .............................44
3.7.3 Pengujian Hipotesis.................................................................44
3.7.4 Penetapan Tingkat Signifikansi (α ).........................................44
3.7.5 Uji Analisis Regresi Panel ......................................................45

BAB IV HASIL PENELITIAN DAN PEMBAHASAN
4.1 Hasil Penelitian ...................................................................................49
4.1.1 Penagihan Pajak Bumi dan Bangunan Pajak yang
dilakukan Pemerintah Kabupaten Bandung Barat ..................49
4.1.2 Penerimaan Pajak Daerah Kabupaten Bandung Barat
Tahun Anggaran 2013-2015 ...................................................53
4.2 Pengaruh Kontribusi PenagihanPajak Bumi dan Bangunan
Terhadap Penerimaan Pajak Daerah Kabupaten Bandung Barat ........55
4.2.1 Analisis Statistik Deskriptif ....................................................55
4.2.2 Uji Asumsi Klasik ...................................................................56
4.2.2.1 Uji Multikolinearitas ...................................................56

4.2.2.2 Uji Autokorelasi ..........................................................57
4.2.2.3 Uji Heteroskedastisitas................................................58
4.2.2.4 Uji Normalitas.............................................................59
4.2.3 Analisis Regresi Linier Sederhana ..........................................60
4.2.4 Uji Kecocokan Model (Goodness and Fit) .............................61
4.2.5 Hasil Pengujian Hipotesis .......................................................62
4.2.5.1 Hipotesis Pengujian Uji t (Parsial) ..............................62
4.3 Pembahasan.........................................................................................64

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BAB V KESIMPULAN DAN SARAN
5.1 Kesimpulan .........................................................................................
5.2 Saran....................................................................................................

DAFTAR PUSTAKA
LAMPIRAN-LAMPIRAN

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