Analisis Faktor – Faktor Yang Mempengaruhi Penerimaan Pajak Bumi dan Bangunan Di Kota Medan
Lampiran 1. Rekapitulasi PAD Kabupaten Toba Samosir 2005 - 2012
TAHUN
URAIAN
2005
Pajak Daerah
2006
2007
2008
2009
2010
2011
2012
1,328,850,000.00
1,661,771,740.00
1,628,339,000.00
18,566,751,000.00
2,828,193,000.00
3,413,513,000.00
4,145,365,000.00
354,043,959,786.00
Retribusi Daerah
918,174,000.00
1,206,532,560.00
1,452,021,000.00
252,143,902,000.00
2,668,494,000.00
4,151,955,000.00
4,241,298,000.00
7,006,386,300.00
KDdp/ BUMD
120,000,000.00
1,216,056,210.00
980,840,000.00
52,488,900,000.00
1,210,404,000.00
2,345,010,000.00
2,961,124,000.00
2,640,029,243.00
6,250,000,000.00
9,503,733,070.00
3,243,990,000.00
47,238,108,000.00
2,954,281,000.00
2,070,809,000.00
2,923,953,000.00
3,355,827,034.00
169,238,809,000.00
266,376,803,940.00
355,460,330,000.00
3,075,269,000.00
460,718,504,000.00
462,560,213,000.00
479,831,430,000.00
619,897,003,865.00
6,960,984,000.00
19,517,836,970.00
21,155,509,000.00
1,859,392,000.00
23,545,837,000.00
27,499,490,000.00
18,444,243,000.00
23,524,948,569.00
DAU
108,378,000,000.00
210,442,000,000.00
239,982,000,000.00
1,348,864,000.00
279,893,493,000.00
280,449,853,000.00
310,252,416,000.00
387,623,169,000.00
DAK
11,610,000,000.00
26,656,526,810.00
54,022,359,000.00
4,198,510,000.00
50,056,000,000.00
46,949,200,000.00
51,434,700,000.00
52,119,770,000.00
DANA B.PMRTH
7,185,000,000.00
10,749,454,250.00
13,074,876,000.00
378,922,708,000.00
69,752,910,000.00
90,996,677,000.00
91,943,747,000.00
176,271,243,704.00
LPAD
BD
BH PAJAK
Sumber : BPS Kota Medan, Toba Samosir Dalam Angka Tahun 2005 - 2012
Universitas Sumatera Utara
Lampiran 2. Data Hasil Penelitian
PAD
No.
PjD
ReD
KDdp
LPAD
DAU
DAK
BD
1
.
0.21
0.14
0.02
0.98
16.93
1.81
26.44
2
.
0.29
0.20
0.03
1.37
23.71
2.54
37.02
3
.
0.37
0.26
0.03
1.76
30.48
3.27
47.60
4
.
0.46
0.32
0.04
2.15
37.26
3.99
58.18
5
.
0.38
0.28
0.20
2.07
43.04
33.97
57.49
6
.
0.40
0.29
0.27
2.27
49.42
46.40
63.56
7
.
0.43
0.31
0.34
2.48
55.80
58.82
69.63
8
.
0.45
0.33
0.41
2.68
62.18
71.25
75.70
9
.
0.41
0.34
0.27
1.40
57.23
28.17
80.51
10 .
0.41
0.36
0.25
1.01
59.07
18.39
86.08
11 .
0.41
0.37
0.24
0.61
60.92
8.62
91.65
12 .
0.40
0.39
0.22
0.22
62.76
-1.16
97.22
13 .
0.63
0.43
0.30
0.96
61.90
5.72
92.53
14 .
0.72
0.45
0.33
1.02
62.66
2.61
94.00
15 .
0.81
0.48
0.35
1.08
63.42
-0.51
95.46
16 .
0.90
0.50
0.37
1.14
64.18
-3.62
96.93
17 .
0.73
0.59
0.32
0.85
67.37
8.22
107.51
18 .
0.72
0.64
0.31
0.78
69.11
11.08
112.62
19 .
0.70
0.69
0.30
0.70
70.84
13.95
117.74
20 .
0.69
0.74
0.29
0.62
72.57
16.81
122.85
21 .
0.80
0.90
0.48
0.60
70.06
12.03
115.47
22 .
0.83
0.99
0.55
0.55
70.10
11.83
115.58
23 .
0.87
1.08
0.62
0.49
70.13
11.64
115.70
Universitas Sumatera Utara
24 .
0.91
1.18
0.69
0.44
70.17
11.45
115.81
25 .
0.97
1.05
0.68
0.65
74.77
12.44
118.34
26 .
1.01
1.06
0.72
0.70
76.63
12.72
119.42
27 .
1.06
1.06
0.76
0.76
78.49
13.00
120.50
28 .
1.10
1.07
0.80
0.81
80.36
13.28
121.58
29 .
0.94
1.49
0.69
0.80
89.65
12.97
141.84
30 .
0.90
1.67
0.67
0.82
94.49
13.01
150.60
31 .
0.87
1.84
0.65
0.85
99.32
13.05
159.35
32 .
0.83
2.01
0.63
0.88
104.16
13.09
168.11
Lampiran 3. Deskripsi Variabel Penelitian
Mean
Std. Deviation
N
BD
99.7819
33.78977
32
PD
.6753
.25311
32
ReD
.7347
.50117
32
KDdp
.4009
.23174
32
LPAD
1.0781
.62780
32
DAU
64.6619
19.65997
32
Universitas Sumatera Utara
Lampiran 4. Descriptive Statistics
N
Minimum Maximum
Statistic
Statistic
Statistic
Mean
Std.
Deviation
Statistic
Statistic
Skewness
Statistic
Kurtosis
Std.
Error
Statistic
Std.
Error
Standardized
Residual
32
-1.64631
2.09217
.0000000 .91581094 .336
.414
-.501
.809
PD
32
.21
1.10
.6753
.25311
-.145
.414
-1.290
.809
ReD
32
.14
2.01
.7347
.50117
1.041
.414
.323
.809
KDdp
32
.02
.80
.4009
.23174
.104
.414
-1.034
.809
LPAD
32
.22
2.68
1.0781
.62780
1.287
.414
.757
.809
DAU
32
16.93
104.16
64.6619
19.65997
-.438
.414
.725
.809
BD
32
26.44
168.11
99.7819
33.78977
-.201
.414
-.110
.809
Valid N
(listwise)
32
Lampiran 5. Hasil Uji Multikolinieritas
Model
Unstandardized
Coefficients
B
1 (Constant)
Standardized
Coefficients
Std. Error
6.959
2.730
PD
19.748
3.966
ReD
14.622
KDdp
Collinearity Statistics
t
Sig.
Beta
Tolerance
VIF
2.549
.017
.148
4.979
.000
.171
5.857
1.832
.217
7.982
.000
.204
4.898
-33.650
4.900
-.231
-6.868
.000
.133
7.493
LPAD
-6.912
.820
-.128
-8.431
.000
.650
1.539
DAU
1.387
.048
.807
28.742
.000
.191
5.231
a. Dependent Variable: BD
Universitas Sumatera Utara
Lampiran 6. Hasil Uji Autokorelasi
Model
R
R Square
.998a
1
Adjusted R
Square
.996
Std. Error of the
Estimate
.995
2.30962
Durbin-Watson
.372
a. Predictors: (Constant), DAU, LPAD, PD, ReD, KDdp
b. Dependent Variable: BD
Lampiran 7. Gambar Scatterplot
Lampiran 8. Nilai Koefisien Determinasi
Model
1
R
R Square
.934a
Adjusted R Square
.872
.853
Std. Error of the Estimate
12.97501
a. Predictors: (Constant), KDdp, LPAD, ReD, PD
Universitas Sumatera Utara
Lampiran 9. Hasil Uji Statistik F
Model
1
Sum of Squares
Regression
Residual
Total
df
Mean Square
30848.724
4
7712.181
4545.472
27
168.351
35394.196
31
F
Sig.
45.810
.000a
a. Predictors: (Constant), KDdp, LPAD, ReD, PD
b. Dependent Variable: BD
Lampiran 10. Hasil Uji Statistik t
Unstandardized Coefficients
Model
B
1
Std. Error
(Constant)
55.223
12.091
PD
32.363
22.146
ReD
43.653
LPAD
KDdp
Standardized
Coefficients
t
Sig.
Beta
4.567
.000
.242
1.461
.155
8.586
.647
5.084
.000
-8.411
4.596
-.156
-1.830
.078
-.750
26.764
-.005
-.028
.978
a. Dependent Variable: BD
Universitas Sumatera Utara
Lampiran 11. Hasil Analisis Regresi Hipotesis Kedua
Model
Unstandardized
Coefficients
B
1 (Constant)
Standardized
Coefficients
Std. Error
3.486E10
8.592E9
PjD
8.933
15.681
ReD
20.971
KDdp
LPAD
Sig.
T
Beta
4.058
.000
.115
.570
.574
6.109
.535
3.433
.002
23.754
18.993
.280
1.251
.222
-1.075
3.271
-.034
-.329
.745
a. Dependent Variable: DAU
Lampiran 12. Hasil Uji Residual
Unstandardized Coefficients
Model
B
1
(Constant)
BD
Std. Error
14.120
2.237
-.070
.021
Standardized
Coefficients
T
Sig.
Beta
-.514
6.312
.000
-3.282
.003
a. Dependent Variable: ABRES
Universitas Sumatera Utara
TAHUN
URAIAN
2005
Pajak Daerah
2006
2007
2008
2009
2010
2011
2012
1,328,850,000.00
1,661,771,740.00
1,628,339,000.00
18,566,751,000.00
2,828,193,000.00
3,413,513,000.00
4,145,365,000.00
354,043,959,786.00
Retribusi Daerah
918,174,000.00
1,206,532,560.00
1,452,021,000.00
252,143,902,000.00
2,668,494,000.00
4,151,955,000.00
4,241,298,000.00
7,006,386,300.00
KDdp/ BUMD
120,000,000.00
1,216,056,210.00
980,840,000.00
52,488,900,000.00
1,210,404,000.00
2,345,010,000.00
2,961,124,000.00
2,640,029,243.00
6,250,000,000.00
9,503,733,070.00
3,243,990,000.00
47,238,108,000.00
2,954,281,000.00
2,070,809,000.00
2,923,953,000.00
3,355,827,034.00
169,238,809,000.00
266,376,803,940.00
355,460,330,000.00
3,075,269,000.00
460,718,504,000.00
462,560,213,000.00
479,831,430,000.00
619,897,003,865.00
6,960,984,000.00
19,517,836,970.00
21,155,509,000.00
1,859,392,000.00
23,545,837,000.00
27,499,490,000.00
18,444,243,000.00
23,524,948,569.00
DAU
108,378,000,000.00
210,442,000,000.00
239,982,000,000.00
1,348,864,000.00
279,893,493,000.00
280,449,853,000.00
310,252,416,000.00
387,623,169,000.00
DAK
11,610,000,000.00
26,656,526,810.00
54,022,359,000.00
4,198,510,000.00
50,056,000,000.00
46,949,200,000.00
51,434,700,000.00
52,119,770,000.00
DANA B.PMRTH
7,185,000,000.00
10,749,454,250.00
13,074,876,000.00
378,922,708,000.00
69,752,910,000.00
90,996,677,000.00
91,943,747,000.00
176,271,243,704.00
LPAD
BD
BH PAJAK
Sumber : BPS Kota Medan, Toba Samosir Dalam Angka Tahun 2005 - 2012
Universitas Sumatera Utara
Lampiran 2. Data Hasil Penelitian
PAD
No.
PjD
ReD
KDdp
LPAD
DAU
DAK
BD
1
.
0.21
0.14
0.02
0.98
16.93
1.81
26.44
2
.
0.29
0.20
0.03
1.37
23.71
2.54
37.02
3
.
0.37
0.26
0.03
1.76
30.48
3.27
47.60
4
.
0.46
0.32
0.04
2.15
37.26
3.99
58.18
5
.
0.38
0.28
0.20
2.07
43.04
33.97
57.49
6
.
0.40
0.29
0.27
2.27
49.42
46.40
63.56
7
.
0.43
0.31
0.34
2.48
55.80
58.82
69.63
8
.
0.45
0.33
0.41
2.68
62.18
71.25
75.70
9
.
0.41
0.34
0.27
1.40
57.23
28.17
80.51
10 .
0.41
0.36
0.25
1.01
59.07
18.39
86.08
11 .
0.41
0.37
0.24
0.61
60.92
8.62
91.65
12 .
0.40
0.39
0.22
0.22
62.76
-1.16
97.22
13 .
0.63
0.43
0.30
0.96
61.90
5.72
92.53
14 .
0.72
0.45
0.33
1.02
62.66
2.61
94.00
15 .
0.81
0.48
0.35
1.08
63.42
-0.51
95.46
16 .
0.90
0.50
0.37
1.14
64.18
-3.62
96.93
17 .
0.73
0.59
0.32
0.85
67.37
8.22
107.51
18 .
0.72
0.64
0.31
0.78
69.11
11.08
112.62
19 .
0.70
0.69
0.30
0.70
70.84
13.95
117.74
20 .
0.69
0.74
0.29
0.62
72.57
16.81
122.85
21 .
0.80
0.90
0.48
0.60
70.06
12.03
115.47
22 .
0.83
0.99
0.55
0.55
70.10
11.83
115.58
23 .
0.87
1.08
0.62
0.49
70.13
11.64
115.70
Universitas Sumatera Utara
24 .
0.91
1.18
0.69
0.44
70.17
11.45
115.81
25 .
0.97
1.05
0.68
0.65
74.77
12.44
118.34
26 .
1.01
1.06
0.72
0.70
76.63
12.72
119.42
27 .
1.06
1.06
0.76
0.76
78.49
13.00
120.50
28 .
1.10
1.07
0.80
0.81
80.36
13.28
121.58
29 .
0.94
1.49
0.69
0.80
89.65
12.97
141.84
30 .
0.90
1.67
0.67
0.82
94.49
13.01
150.60
31 .
0.87
1.84
0.65
0.85
99.32
13.05
159.35
32 .
0.83
2.01
0.63
0.88
104.16
13.09
168.11
Lampiran 3. Deskripsi Variabel Penelitian
Mean
Std. Deviation
N
BD
99.7819
33.78977
32
PD
.6753
.25311
32
ReD
.7347
.50117
32
KDdp
.4009
.23174
32
LPAD
1.0781
.62780
32
DAU
64.6619
19.65997
32
Universitas Sumatera Utara
Lampiran 4. Descriptive Statistics
N
Minimum Maximum
Statistic
Statistic
Statistic
Mean
Std.
Deviation
Statistic
Statistic
Skewness
Statistic
Kurtosis
Std.
Error
Statistic
Std.
Error
Standardized
Residual
32
-1.64631
2.09217
.0000000 .91581094 .336
.414
-.501
.809
PD
32
.21
1.10
.6753
.25311
-.145
.414
-1.290
.809
ReD
32
.14
2.01
.7347
.50117
1.041
.414
.323
.809
KDdp
32
.02
.80
.4009
.23174
.104
.414
-1.034
.809
LPAD
32
.22
2.68
1.0781
.62780
1.287
.414
.757
.809
DAU
32
16.93
104.16
64.6619
19.65997
-.438
.414
.725
.809
BD
32
26.44
168.11
99.7819
33.78977
-.201
.414
-.110
.809
Valid N
(listwise)
32
Lampiran 5. Hasil Uji Multikolinieritas
Model
Unstandardized
Coefficients
B
1 (Constant)
Standardized
Coefficients
Std. Error
6.959
2.730
PD
19.748
3.966
ReD
14.622
KDdp
Collinearity Statistics
t
Sig.
Beta
Tolerance
VIF
2.549
.017
.148
4.979
.000
.171
5.857
1.832
.217
7.982
.000
.204
4.898
-33.650
4.900
-.231
-6.868
.000
.133
7.493
LPAD
-6.912
.820
-.128
-8.431
.000
.650
1.539
DAU
1.387
.048
.807
28.742
.000
.191
5.231
a. Dependent Variable: BD
Universitas Sumatera Utara
Lampiran 6. Hasil Uji Autokorelasi
Model
R
R Square
.998a
1
Adjusted R
Square
.996
Std. Error of the
Estimate
.995
2.30962
Durbin-Watson
.372
a. Predictors: (Constant), DAU, LPAD, PD, ReD, KDdp
b. Dependent Variable: BD
Lampiran 7. Gambar Scatterplot
Lampiran 8. Nilai Koefisien Determinasi
Model
1
R
R Square
.934a
Adjusted R Square
.872
.853
Std. Error of the Estimate
12.97501
a. Predictors: (Constant), KDdp, LPAD, ReD, PD
Universitas Sumatera Utara
Lampiran 9. Hasil Uji Statistik F
Model
1
Sum of Squares
Regression
Residual
Total
df
Mean Square
30848.724
4
7712.181
4545.472
27
168.351
35394.196
31
F
Sig.
45.810
.000a
a. Predictors: (Constant), KDdp, LPAD, ReD, PD
b. Dependent Variable: BD
Lampiran 10. Hasil Uji Statistik t
Unstandardized Coefficients
Model
B
1
Std. Error
(Constant)
55.223
12.091
PD
32.363
22.146
ReD
43.653
LPAD
KDdp
Standardized
Coefficients
t
Sig.
Beta
4.567
.000
.242
1.461
.155
8.586
.647
5.084
.000
-8.411
4.596
-.156
-1.830
.078
-.750
26.764
-.005
-.028
.978
a. Dependent Variable: BD
Universitas Sumatera Utara
Lampiran 11. Hasil Analisis Regresi Hipotesis Kedua
Model
Unstandardized
Coefficients
B
1 (Constant)
Standardized
Coefficients
Std. Error
3.486E10
8.592E9
PjD
8.933
15.681
ReD
20.971
KDdp
LPAD
Sig.
T
Beta
4.058
.000
.115
.570
.574
6.109
.535
3.433
.002
23.754
18.993
.280
1.251
.222
-1.075
3.271
-.034
-.329
.745
a. Dependent Variable: DAU
Lampiran 12. Hasil Uji Residual
Unstandardized Coefficients
Model
B
1
(Constant)
BD
Std. Error
14.120
2.237
-.070
.021
Standardized
Coefficients
T
Sig.
Beta
-.514
6.312
.000
-3.282
.003
a. Dependent Variable: ABRES
Universitas Sumatera Utara