FAKTOR � FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK BUMI DAN BANGUNAN SEKTOR PERKOTAAN DAN PERDESAAN: STUDI PADA KABUPATEN MERANGIN, 2010-2012
The aims of this research is to analyze the factors that affect the low land and building tax revenues of the urban and rural sectors (PBB-P2) in the District of Merangin in 2010-2012. In addition, to analyze the policy strategy that should be taken by the government to raise revenue of the PBB-P2,...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2013
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| _version_ | 1826046407636680704 |
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| author | , Lydia Gusmalita , Dr. Wahyu Widayat, M.Ec. |
| author_facet | , Lydia Gusmalita , Dr. Wahyu Widayat, M.Ec. |
| author_sort | , Lydia Gusmalita |
| collection | UGM |
| description | The aims of this research is to analyze the factors that affect the low land
and building tax revenues of the urban and rural sectors (PBB-P2) in the District
of Merangin in 2010-2012. In addition, to analyze the policy strategy that should
be taken by the government to raise revenue of the PBB-P2, which is done with
SWOT analysis. There are several factors that influence the acceptance of the
PBB-P2 in the District of Merangin, that are tax administration (X1), the
establishment of Tax Object Sales Value (X2), tax compliance (X3), and the ability
of the taxpayer (X4).
Based on multiple linear regression analysis obtained by the equation
Y= -370246+ 4453,628X1 + 7958,874X2 + 4238,010X3 + 14838X4 + e. The result
of F test indicates that all variable, i.e. tax administration (X1), the establishment
of Tax Object Sales Value (X2), tax compliance (X3), and the ability of the
taxpayer (X4), simultaneously influenced the land and builiding tax in the District
of Merangin. The result of T test indicates that the partial variable tax
administration (X1), the establishment of Tax Object Sales Value (X2), tax
compliance (X3), and the ability of the taxpayer (X4) significant positive effect on
the acceptance of the PBB-P2 in the District of Merangin. The value of adjusted
R2 = 57 percent means that the revenue of PBB-P2 can be explained by the
independent variables in the model by 57 percent and the remaining 43 percent is
explained by other variables outside the model. From the results of the SWOT
analysis, based on the strength, weaknesses, opportunities and threats it
formulated a policy strategy that should be taken by the government is increasing
the intensity of harvesting of the PBB-P2 to form the official tax collectors and
coordinators in the district and to support funding and operational vehicles in the
village office and villages to the PBB-P2 collection activities, data collection and
reassessment of the subject and object of the PBB-P2, and increased socialization
and education on taxpayers. |
| first_indexed | 2024-03-13T22:52:38Z |
| format | Thesis |
| id | oai:generic.eprints.org:120368 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:52:38Z |
| publishDate | 2013 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1203682016-03-04T08:40:00Z https://repository.ugm.ac.id/120368/ FAKTOR � FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK BUMI DAN BANGUNAN SEKTOR PERKOTAAN DAN PERDESAAN: STUDI PADA KABUPATEN MERANGIN, 2010-2012 , Lydia Gusmalita , Dr. Wahyu Widayat, M.Ec. ETD The aims of this research is to analyze the factors that affect the low land and building tax revenues of the urban and rural sectors (PBB-P2) in the District of Merangin in 2010-2012. In addition, to analyze the policy strategy that should be taken by the government to raise revenue of the PBB-P2, which is done with SWOT analysis. There are several factors that influence the acceptance of the PBB-P2 in the District of Merangin, that are tax administration (X1), the establishment of Tax Object Sales Value (X2), tax compliance (X3), and the ability of the taxpayer (X4). Based on multiple linear regression analysis obtained by the equation Y= -370246+ 4453,628X1 + 7958,874X2 + 4238,010X3 + 14838X4 + e. The result of F test indicates that all variable, i.e. tax administration (X1), the establishment of Tax Object Sales Value (X2), tax compliance (X3), and the ability of the taxpayer (X4), simultaneously influenced the land and builiding tax in the District of Merangin. The result of T test indicates that the partial variable tax administration (X1), the establishment of Tax Object Sales Value (X2), tax compliance (X3), and the ability of the taxpayer (X4) significant positive effect on the acceptance of the PBB-P2 in the District of Merangin. The value of adjusted R2 = 57 percent means that the revenue of PBB-P2 can be explained by the independent variables in the model by 57 percent and the remaining 43 percent is explained by other variables outside the model. From the results of the SWOT analysis, based on the strength, weaknesses, opportunities and threats it formulated a policy strategy that should be taken by the government is increasing the intensity of harvesting of the PBB-P2 to form the official tax collectors and coordinators in the district and to support funding and operational vehicles in the village office and villages to the PBB-P2 collection activities, data collection and reassessment of the subject and object of the PBB-P2, and increased socialization and education on taxpayers. [Yogyakarta] : Universitas Gadjah Mada 2013 Thesis NonPeerReviewed , Lydia Gusmalita and , Dr. Wahyu Widayat, M.Ec. (2013) FAKTOR � FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK BUMI DAN BANGUNAN SEKTOR PERKOTAAN DAN PERDESAAN: STUDI PADA KABUPATEN MERANGIN, 2010-2012. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=60399 |
| spellingShingle | ETD , Lydia Gusmalita , Dr. Wahyu Widayat, M.Ec. FAKTOR � FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK BUMI DAN BANGUNAN SEKTOR PERKOTAAN DAN PERDESAAN: STUDI PADA KABUPATEN MERANGIN, 2010-2012 |
| title | FAKTOR � FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK
BUMI DAN BANGUNAN SEKTOR PERKOTAAN DAN PERDESAAN:
STUDI PADA KABUPATEN MERANGIN, 2010-2012 |
| title_full | FAKTOR � FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK
BUMI DAN BANGUNAN SEKTOR PERKOTAAN DAN PERDESAAN:
STUDI PADA KABUPATEN MERANGIN, 2010-2012 |
| title_fullStr | FAKTOR � FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK
BUMI DAN BANGUNAN SEKTOR PERKOTAAN DAN PERDESAAN:
STUDI PADA KABUPATEN MERANGIN, 2010-2012 |
| title_full_unstemmed | FAKTOR � FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK
BUMI DAN BANGUNAN SEKTOR PERKOTAAN DAN PERDESAAN:
STUDI PADA KABUPATEN MERANGIN, 2010-2012 |
| title_short | FAKTOR � FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK
BUMI DAN BANGUNAN SEKTOR PERKOTAAN DAN PERDESAAN:
STUDI PADA KABUPATEN MERANGIN, 2010-2012 |
| title_sort | faktor a�� faktor yang mempengaruhi penerimaan pajak bumi dan bangunan sektor perkotaan dan perdesaan studi pada kabupaten merangin 2010 2012 |
| topic | ETD |
| work_keys_str_mv | AT lydiagusmalita faktorafaktoryangmempengaruhipenerimaanpajakbumidanbangunansektorperkotaandanperdesaanstudipadakabupatenmerangin20102012 AT drwahyuwidayatmec faktorafaktoryangmempengaruhipenerimaanpajakbumidanbangunansektorperkotaandanperdesaanstudipadakabupatenmerangin20102012 |