PENGARUH PENERIMAAN PBB DAN PENERIMAAN TUNGGAKAN PBB TERHADAP PENDAPATAN ASLI DAERAH (Studi Pada Kota Bandung Tahun 2014-2018)

Anggun Sri Rejeki, - (2020) PENGARUH PENERIMAAN PBB DAN PENERIMAAN TUNGGAKAN PBB TERHADAP PENDAPATAN ASLI DAERAH (Studi Pada Kota Bandung Tahun 2014-2018). S1 thesis, Universitas Pendidikan Indonesia.

Baca Full Text klik disini
[img] Text
S_PEA_1501094_Title.pdf
Download (672kB)
[img] Text
S_PEA_1501094_Chapter1.pdf
Download (238kB)
[img] Text
S_PEA_1501094_Chapter2.pdf
Restricted to Staf Perpustakaan
Download (523kB)
[img] Text
S_PEA_1501094_Chapter3.pdf
Download (371kB)
[img] Text
S_PEA_1501094_Chapter4.pdf
Restricted to Staf Perpustakaan
Download (658kB)
[img] Text
S_PEA_1501094_Chapter5.pdf
Download (81kB)
[img] Text
S_PEA_1501094_Appendix.pdf
Restricted to Staf Perpustakaan
Download (533kB)
Official URL: http://repository.upi.edu/

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerimaan pajak bumi dan bangunan dan penerimaan tunggakan pajak bumi dan bangunan terhadap pendapatan asli daerah di Kota Bandung pada tahun 2014-2018. Data yang digunakan dalam penelitian ini adalah data sekunder. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan metode deskriptif. Metode pengambilan sampel dalam penelitian ini menggunakan metode sampel jenuh dan jumlah sampel diperoleh sebanyak 60 data laporan realisasi anggaran per bulan. Pengujian hipotesis pada penelitian ini menggunakan Regresi Linier Berganda dengan software IBM SPSS versi 26. Hasil penelitian ini membuktikan hipotesis bahwa (1) penerimaan pajak bumi dan bangunan berpengaruh terhadap pendapatan asli daerah, (2) penerimaan tunggakan pajak bumi dan bangunan berpengaruh terhadap pendapatan asli daerah, dan (3) penerimaan PBB dan penerimaan tunggakan PBB berpengaruh terhadap pendapatan asli daerah sebesar 93,20%, sedangkan sisanya sebesar 6,80% dipengaruhi oleh faktor lain yang tidak diteliti. Kata kunci: Penerimaan PBB, Penerimaan Tunggakan PBB, Pendapatan Asli Daerah   ABSTRACT THE EFFECT OF ACCEPTANCE OF LAND AND BUILDING TAX AND THE ACCEPTANCE OF ARREAR OF LAND AND BUILDING TAX ON LOCAL OWN SOURCE REVENUE (Study On Bandung On 2014-2018) By: Anggun Sri Rejeki 1501094 Supervisor: Prof. Dr. H. Memen Kustiawan, S.E., M.Si., M.H., Ak.,CA., CPA This research aims to determine The Effect Of Acceptance Of Land And Building Tax And The Acceptance Of Arrear Of Land And Building Tax On Local Own Source Revenue (Study On Bandung On 2014-2018). The data used in this study is secondary data. The research method used is a quantitative approach with a descriptive method. The sampling method in this study uses a saturation sampling method and the number of samples obtained as much as 60 data on the budget realization report per month. The hypothesis testing on this study used analysis multiple linear regression with IBM SPSS software version 26. The results of this research proved that the hypothesis that (1) Acceptance Of Land And Building Tax have an effect on Local Own Source Revenue, (2) The Acceptance Of Arrear Of Land And Building Tax and buildings affects Local Own Source Revenue, and (3) Acceptance Of Land And Building Tax And The Acceptance Of Arrear Of Land And Building Tax have an effect on Local Own Source Revenue of 93.20%, while the remaining of 6.8 was influenced by other factors not researched. Keyword: Acceptance Of Land And Building Tax, The Arrears Of Acceptance Of Land And Building Tax, Local Own Source Revenue

Item Type: Thesis (S1)
Uncontrolled Keywords: Penerimaan PBB, Penerimaan Tunggakan PBB, Pendapatan Asli Daerah
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Anggun Sri Rejeki
Date Deposited: 14 Jan 2021 03:59
Last Modified: 14 Jan 2021 03:59
URI: http://repository.upi.edu/id/eprint/58328

Actions (login required)

View Item View Item