Kontribusi Pajak Daerah Dan Retribusi Daerah Pada APBD Di Pemerintahan Kota Di Sumatera Utara

  Waktu Penelitian Tahapan Bulan Penelitian Agustus Septem oktober Novemb Desember ber er Pengajuan Judul Perbaikan Judul Penyelesai an Proposal Pengumpu lan dan

  Pengolahan Data Bimbinga n Skripsi Penyelesai an Skripsi

  Descriptive Statistics N Minimum Maximum Mean Std. Deviation LN_BM

  31

  11.30 27.28 20.4710 6.72757 LN_RD

  30

  7.85 23.05 17.0264 6.63140 LN_PD

  30

  7.63 23.61 17.1604 6.55121 Valid N (listwise) 28

  Hasil Uji Normalitas Data One-Sample Kolmogorov-Smirnov Test Standardized Residual

  N

  28 Normal Parameters a,b

  Mean .0000000 Std. Deviation .96225045 Most Extreme Differences Absolute .118 Positive .118

  Negative -.084 Kolmogorov-Smirnov Z .622 Asymp. Sig. (2-tailed) .834 a. Test distribution is Normal.

b. Calculated from data.

  

Coefficients

a

  Model Unstandardized Coefficients Standardized Coefficients

  T Sig.

  Collinearity Statistics B Std. Error Beta Tolerance

  VIF 1 (Constant) 3.231 .396 8.163 .000 LN_RD 1.370 .331 1.351 4.141 .036 .110 9.066 LN_PD -.369 .337 -.357 -1.095 .523 .110 9.066

a. Dependent Variable: LN_BM

  b

Model Summary

  Model Adjusted R Std. Error of the R R Square Square Estimate Durbin-Watson a

  

1 .995 .990 .989 .71809 1.810

  a. Predictors: (Constant), LN_PD, LN_RD

  b. Dependent Variable: LN_BM b

  

ANOVA

Model Sum of Squares df Mean Square F Sig. a

  1 Regression 2 621.017 26.830 .099 Residual 25 .516 Total

  27

  a. Predictors: (Constant), LN_PD, LN_RD

  b. Dependent Variable: LN_BM

  Coefficients a Model Unstandardized Coefficients

  Standardized Coefficients T Sig. B Std. Error Beta

1 (Constant) 3.231 .396 8.163 000

  

LN_RD 1.370 .331 1.351 2.295 025

LN_PD -.369 .337 -.357 .250 803

a. Dependent Variable: LN_BM

  

Hasil Uji Multikolinearitas

Coefficients a

  Model Unstandardized Coefficients

Standardize

d

Coefficients

t Sig.

  Collinearity Statistics B Std. Error Beta Toleranc e

  VIF 1 (Constan t)

• -,263 3,004 -,088 ,931

  CR -,217 ,253 -,241 -,858 ,398 ,321 3,113 DAR 3,452 4,173 ,273 ,827 ,415 ,232 4,302 TATO -1,146 1,144 -,229 -1,002 ,324 ,482 2,076 ROA 10,730 5,264 ,564 2,038 ,050 ,330 3,028

a. Dependent Variable: GP

  Hasil Uji Heteroskedastisitas Correlations Unstandardize d Residual CR DAR TATO ROA

  

Unstandardized Correlation Coefficient 1,000 ,111 -,066 -,006 ,004

Residual Sig. (2-tailed) . ,520 ,702 ,972 ,982 N

  36

  36

  36 _{** *}

  36

  36 CR Correlation Coefficient ,111 1,000 -,838 ,004 ,423 Sig. (2-tailed) ,520 . ,000 ,981 ,010 Spe

  N

  36

  36 _{** **}

  36

  36

  36 arm

  

DAR Correlation Coefficient -,066 -,838 1,000 -,161 -,581

Sig. (2-tailed) ,702 ,000 . ,349 ,000 an' s rho

• _** N

  36

  36

  36

  36

  36 TATO Correlation Coefficient -,006 ,004 -,161 1,000 ,552 Sig. (2-tailed) ,972 ,981 ,349 . ,000 N

  36

  36

  36

  36 _{** ** *}

  36 ROA Correlation Coefficient ,004 ,423 -,581 ,552 1,000 Sig. (2-tailed) ,982 ,010 ,000 ,000 .

  N

  36

  36

  36

  36

  36 **. Correlation is significant at the 0.01 level (2-tailed).

• . Correlation is significant at the 0.05 level (2-tailed).

  Hasil Uji Autokorelasi b Model Summary Model

  Change Statistics Std. Error R R Adjusted of the Square F Sig. F Durbin- R Square R Square Estimate Change Change df1 df2 Change Watson a

  

1 ,465 ,216 ,115 2,01000 ,216 2,140 4 31 ,099 1,910

a. Predictors: (Constant), ROA, CR, TATO, DAR

  b. Dependent Variable: GP

Model R R Square Adjusted R Square Std. Error of the Estimate

a

  1 ,465 ,216 ,115 2,01000 Hasil Uji-F b ANOVA Model Sum of Squares df Mean Square F Sig. a

  1 Regression 34,583 4 8,646 2,140 ,099 Residual 125,243 31 4,040 Total 159,826

  35

  a. Predictors: (Constant), ROA, CR, TATO, DAR

  b. Dependent Variable: GP

  Hasil Uji-T Model Unstandardized Coefficients

  Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) -,263 3,004 -,088 ,931

  CR -,217 ,253 -,241 -,858 ,398 DAR 3,452 4,173 ,273 ,827 ,415 TATO -1,146 1,144 -,229 -1,002 ,324 ROA 10,730 5,264 ,564 2,038 ,050

  Lampiran i Realisasi APBD Tahun 2008 (Dalam Ribuan)

  11 Kab. Tapanuli Selatan 763,157,528,445.07 23,425,463,332.69 6,266,331,299.59 3,606,755,107.37

  19 Kab. Samosir 327,480,413,975.89 9,311,000,940.21 1,130,670,920.00 2,473,230,483.00

  18 Kab. Serdang Bedagai 533,475,546,540.95 21,604,182,816.95 14,745,244,304.00 4,980,158,563.00

  17 Kab. Humbang Hasundutan 366,232,458,749.30 9,014,473,998.29 2,616,789,420.59 3,009,364,497.00

  0.00

  0.00

  0.00

  0.00

  16 Kab. Nias Selatan

  15 Kab. Pakpak Barat 237,871,049,019.70 5,389,136,545.20 495,405,476.00 1,435,871,561.00

  14 Kab. Toba Samosir 381,343,896,527.21 10,527,967,669.13 3,075,269,246.00 1,859,392,396.00

  13 Kab. Tapanuli Utara 491,706,101,787.30 9,546,230,440.29 2,723,692,756.00 1,979,091,716.60

  12 Kab. Tapanuli Tengah 422,362,861,528.44 11,231,152,196.05 3,225,835,604.30 1,813,334,063.00

  0.00

  No. Nama Daerah Pendapatan Pendapatan Pajak Daerah Pendapatan Retribusi Daerah Belanja modal

  0.00

  0.00

  0.00

  10 Kab. Simalungun

  9 Kab. Nias 541,048,930,635.26 26,360,852,481.13 7,679,565,050.00 9,737,261,454.53

  8 Kab. Mandailing Natal 575,050,272,871.01 12,166,308,691.73 3,845,415,036.30 3,097,475,346.00

  7 Kab. Langkat 830,885,012,396.28 25,056,750,444.84 9,853,627,105.00 4,892,039,469.00

  6 Kab. Labuhan Batu 851,494,200,694.53 39,735,349,026.46 9,095,537,813.77 12,760,766,822.50

  5 Kab. Tanah Karo 520,328,602,379.49 28,239,536,389.82 7,277,361,390.00 9,482,718,125.00

  4 Kab. Deli Serdang 1,180,106,429,577.00 97,895,194,309.94 65,732,178,201.46 21,113,986,423.86

  3 Kab. Dairi 466,825,993,880.37 11,441,646,646.51 2,652,398,597.55 4,442,663,495.00

  2 Kab. Asahan 605,016,762,577.93 22,642,870,153.93 6,902,929,381.00 5,148,871,448.20

  1 Prov. Sumatera Utara 3,225,853,317,436.80 2,181,311,593,607.20 2,002,004,604,678.00 29,409,174,123.20

  20 Kab. Batu Bara 245,085,452,780.09 3,043,410,357.00 209,256,176.00 1,880,390,283.00 Sumber: yang sudah diolah

  

Realisasi APBD 2009

(Dalam Ribuan)

  7,208,854,475.00 1,017,296,693.00

  15 Kab. Pakpak Barat

  16 Kab. Nias Selatan 371,878,210,476.

  18 14,543,916,204.8 2 2,264,387,249.42 3,114,592,885.96 298,214,814.76

  17 Kab. Humbang Hasundutan 390,313,832,507.

  28 8,039,936,000.45 2,018,523,618.14 2,756,622,038.00 1,107,677,236.13

  18 Kab. Serdang Bedagai 597,974,896,347.

  42 19,018,703,040.8

  11,348,998,632.00 5,299,260,792.00 250,756,617.36

  19 Kab. Samosir 355,738,991,408.

  01 14,832,441,573.7 9 3,884,628,626.00 3,398,985,303.29 254,460,292.60

  20 Kab. Batu Bara 446,952,848,941.

  40 13,682,272,108.0

  0.00

  14 Kab. Toba Samosir 432,909,611,700.

  21 Kab. Padang Lawas 256,527,474,580.

  00 16,919,145,582.0

  55,436,480.00 10,201,484,085.00

  0.00

  22 Kab. Padang Lawas Utara 236,484,033,452.

  00 3,935,128,640.00 237,344,940.00 2,991,042,937.00

  0.00

  23 Kab. Labuhanbatu Selatan 223,997,052,710.

  00 2,385,165,536.00 30,965,000.00 521,618,970.00

  0.00

  24 Kab. Labuhanbatu Utara 224,070,819,569.

  50 2,795,281,050.50 229,530,300.00 608,501,931.00

  34 9,661,372,375.06 2,828,192,924.00 2,668,493,981.00 1,210,404,177.86

  89 12,616,651,732.3 6 3,073,343,408.00 2,371,396,752.00 2,026,805,034.83

  No. Nama Daerah Pendapatan Pendapatan Asli Daerah

  26 27,186,838,303.9 8 8,528,730,980.19 9,466,413,946.00 1,150,626,421.49

  Pendapatan Pajak Daerah

  Pendatan Retribusi Daerah Belanja Modal

  1 Prov. Sumatera Utara 3,212,558,700,10

  5.20 2,016,073,324,08

  1.20 1,834,682,281,195.

  00 29,456,735,842.71 90,518,048,143.17

  2 Kab. Asahan 677,151,263,932.

  46 21,076,220,474.4 6 7,660,300,333.75 5,432,143,515.00 2,217,924,727.59

  3 Kab. Dairi 455,497,732,839.

  56 14,244,491,475.5 6 2,619,446,780.00 5,045,192,438.00 1,121,915,196.86

  4 Kab. Deli Serdang

  5 Kab. Tanah Karo 545,230,547,196.

  6 Kab. Labuhan Batu 498,993,409,729.

  13 Kab. Tapanuli Utara 549,892,002,370.

  66 39,013,695,316.3

  14,686,863,588.00 9,964,282,725.00 4,925,832,900.63

  7 Kab. Langkat 890,337,146,042.

  64 33,987,115,329.6 4 17,988,084,889.00 6,240,098,608.00 1,872,545,100.67

  8 Kab. Mandailing Natal 542,069,693,498.

  86 10,085,650,256.2 7 2,651,927,277.00 3,462,717,265.00 1,306,655,119.57

  9 Kab. Nias 572,673,461,292.

  54 23,169,534,776.0 9 4,352,997,174.00 6,648,258,168.03 2,220,768,307.63

  10 Kab. Simalungun

  11 Kab. Tapanuli Selatan 484,129,282,076.

  82 22,890,247,500.0 9 5,565,718,271.00 4,029,967,476.00 8,658,117,803.04

  12 Kab. Tapanuli Tengah

  0.00 Sumber: yang sudah diolah

  Realisasi APBD AHUN 2010 (Dalam Ribuan)

  14 Kab. Toba Samosir 14,853 3,588 6,196 89,226

  26 Kab. Nias Barat 1,000 500 500 60,155

  25 Kab. Nias Utara 1,631 958 640 40,836

  24 Kab. Labuhanbatu Utara 5,137 2,753 884 95,750

  23 Kab. Labuhanbatu Selatan 5,215 2,579 999 78,178

  22 Kab. Padang Lawas Utara 9,061 1,864 6,839 92,141

  21 Kab. Padang Lawas 13,007 4,683 2,323 136,203

  20 Kab. Batu Bara 18,035 8,177 5,858 100,233

  19 Kab. Samosir 20,994 2,730 4,546 44,839

  18 Kab. Serdang Bedagai 26,418 14,511 7,307 144,810

  17 Kab.Humbang Hasundutan 14,203 2,315 3,468 67,425

  16 Kab. Nias Selatan 14,075 5,351 4,526 127,833

  15 Kab. Pakpak Barat 4,379 489 1,018 42,796

  13 Kab. Tapanuli Utara 9,370 2,136 2,235 29,222

  No. Daerah Pendapatan

  12 Kab. Tapanuli Tengah 16,000 4,901 2,983 68,782

  11 Kab. Tapanuli Selatan 33,419 8,041 7,523 129,908

  10 Kab. Simalungun 38,761 11,725 6,537 156,404

  9 Kab. Nias 7,850 928 5,154 128,451

  8 Kab. Mandailing Natal 12,462 2,656 3,999 58,981

  7 Kab. Langkat 32,441 14,543 6,696 116,556

  6 Kab. Labuhan Batu 35,658 8,700 10,445 82,928

  5 Kab. Tanah Karo 26,500 9,174 11,678 48,718

  4 Kab. Deli Serdang 115,879 78,212 26,985 227,207

  3 Kab. Dairi 9,100 1,659 4,280 43,141

  2 Kab. Asahan 23,590 7,102 5,034 76,156

  1 Prov. Sumatera Utara 2,226,498 2,043,109 26,070 835,209

  PAD Pajak Daerah Retribusi Daerah Belanja Modal

  27 Kab. Gunung Sitoli 2,500 1,420 1,028 22,261 Sumber: yang sudah diolah