Kontribusi Pajak Kendaraan Bermotor dan Faktor-faktor yang Mempengaruhi Terhadap Pendapatan Asli Daerah (PAD) di Provinsi Daerah Istimewa Yogyakarta - STIE Widya Wiwaha Repository

(1)

!"

#

$ %&!$

$ ! %'(')'*'+,

- %

% #

#./012 $33 04./$/ 5 "5 51

"/3"62

)7'+

STIE

Widya

Wiwaha

Jangan

(2)

0.6.6$"2$.#03 6 #.

& &#

' ()#'

' *%+,-.

&# / 0 & 0 1 ( ( 23 4 # $ 5 & && 6 & & & & &7

& & 7

$ 6*%8, ()#'

*

STIE

Widya

Wiwaha

Jangan

(3)

/22/

/&6 9 5

4

/ )& 5

/( )5

"##0

/# 5

/:; & )5

/< 6) =

/. &6 &#5

/. 6 &5

+

STIE

Widya

Wiwaha

Jangan

(4)

/ 6 & ) 5

-0

/ 65

/1 &&&5

2

/ 6&))5

5#

/ & 6 & 5

1

/ &5

1

/165

1

-STIE

Widya

Wiwaha

Jangan

(5)

10$.6#.1$

&

" & &

0 & 6 &

) 2 >?3 &

7 # 76 6 < &&

&

& & 7

@

STIE

Widya

Wiwaha

Jangan

(6)

2.$3$26

" & '6 ! ! !""#7

& /0 & 0 1 ( ? 234 #$ 5 &.%8AB.%8,7&# 6 & & ? & &)7

& && 7 6

7 " & & &7

%7 7 # 76 6 < && & && 7

*7 # ! " "# $ && 6 &# &# 7

+7 0 ) 6 6 6& 7 & 6 & 46 6) 6 6 6 & &&7

A

STIE

Widya

Wiwaha

Jangan

(7)

(8)

(9)

0.6.$3.#1$

0': 1 .000!':'1!::'(0: (0:$'!!':E !:E!''D

!:E23 :F ' !:E !"$$0: (! <E:" ''::0E'

*%+,-0''

$ 68- %8, &&

7 #6766<

STIE

Widya

Wiwaha

Jangan

(10)

DAFTAR ISI

HALAM AN JUDUL i

LEM BAR PERNYATAAN BEBAS PLAGIARISM E ii M OTTO iii

HALAM AN PERSEM BAHAN v KATA PENGANTAR vi LEM BAR PENGESAHAN ix DAFTAR ISI x

1.3 TUJUAN PENELITIAN 8

1.4 M ANFAAT PENELITIAN 8 BAB II TINJAUAN PUSTAKA 10 2.1 LANDASAN TEORI 10

2.1.1 SEJARAH DAN PENGERTIAN PAJAK 10 2.1.2 PENDAPATAN ASLI DAERAH 14

2.1.3 SUM BER PENDAPATAN DAERAH 15 2.1.4 PAJAK DAERAH 16

2.1.5 PAJAK KENDARAAN BERM OTOR 20

2.1.6 SEJARAH PAJAK KENDARAAN BERM OTOR 20

2.1.7 DASAR HUKUM PAJAK KENDARAAN BERM OTOR 21 2.1.8 OBJEK DAN WAJIB PAJAK KENDARAAN BERM OTOR22 2.1.9 M ASA PAJAK DAN SPTD 23

2.1.10 KETETAPAN PAJAK 24

(11)

2.1.13 KEBERATAN DAN BANDING 27 2.1.14 SANKSI ATAS PKB 28

2.1.15 PENELITIAN TERDAHULU28 2.1.16 Desain Penelitian 29

BAB III M ETODE PENELITIAN 31 3.1 OBJEK PENELITIAN 31

3.2 VARIABEL DAN DEFINISI OPERASIONAL 31 3.3 Sumber Data 33

3.4 M ETODE PENGUM PULAN DATA 34 3.5 M ETODE ANALISIS DATA 34

3.6 Perhitungan Kontribusi Pajak Kendaraan Bermotor 35 3.7 Analisis Regresi 36

3.8 Deteksi Penyimpangan Asumsi Klasik 37 3.9 Deteksi Normalitas 37

3.10 Deteksi Autokorelasi 37

3.11 Deteksi M ultikolinearitas 38 3.12 Deteksi Heteroskedastisitas 39 3.13 Uji Statistik 39

3.14 Uji Signifikansi Individu (Uji t) 39

3.15 Uji Signifikansi Simultan (Uji F) 40 BAB IV PEM BAHASAN 43

4.1 Gambaran Umum Provinsi Daerah Istimewa Yogyakarta 43 4.2. Diskripsi variabel penelitian 44

4.2.1 Penerimaan pajak kendaraan bermotor 44 4.2.2 Pendapatan Asli Daerah 45

4.2.3 Jumlah Penduduk 47

4.2.4 Jumlah Kendaraan Bermotor 48 4.3 Analisis data 49

4.3.1 Kontribusi Pajak Kendaraan Bermotor terhadap PAD 49 4.3.2 Perkembangan Pajak Kendaraan Bermotor 51

4.3.3 Analisis faktor yang M empengeruhi Penerimaan Pajak Kendaraan Bermotor 52 4.3.3.1 Deteksi Penyimpangan Asumsi Klasik 52

4.3.3.2 Deteksi Normalitas 53 4.3.3.3 Deteksi Autokorelasi 55

STIE

Widya

Wiwaha

Jangan

(12)

4.3.3.4 Deteksi heteroskedastisitas 57 4.3.4 Persamaan Regresi 58

4.3.4.1 Analisis Koefisien Determinasi (R²) 58 4.3.4.2 Uji F 58

4.3.4.3 Uji t 59

BAB V PENUTUP 62 5.1 Kesimpulan 62 5.2 Saran 63

5.3 Keterbatasan Penelitian 64 DAFTAR PUSTAKA66

STIE

Widya

Wiwaha

Jangan

(13)

262.0

E 777777777777777777777777777777777777777777777777777777777

(14)

2636

7%7 777777777777777777777777777777777777777777777777777777777777777777777777777777 *8

-STIE

Widya

Wiwaha

Jangan

(15)

'

.$1404$

'8'026.0$3#01

& & & 7 0& & 6 %887 6 ) &)& & &7&& ?& 6 & & & & 7

C+,&& & &&&6& '-CA+ & 7 &#& 6 %888&& &'*+%888 & ',CCA7

@

STIE

Widya

Wiwaha

Jangan

(16)

&&& 6 && & && 7 & & 6 : & & & ) & 6 &7

& ' @8 %8@ ? '12'137$ ' -8 %8 6 & ? ? 8@ . %8A7 & ? & 6& & 7 0) 7 & '0 & : -878886 & ?:8878886 :A-78886 :%887888

4 #$ &6 & 7 & & &7 A

STIE

Widya

Wiwaha

Jangan

(17)

4 & 7 & & & G 6 #&#&& & 7 1 ) & & 7

& &#& & &6 & & 6 7 6 7 & &&&& 7

1) & & & & & 7 & 6 & & & & 7 # 6 & & & 7

&&&7 6 ? && 7 1 &&) ,

STIE

Widya

Wiwaha

Jangan

(18)

6 & 7) 7 E & & 4 &6 && & 7

& & 6 #& 6 66& & ? 7% 232%3 B , CCC & &# & & 6&&& 6&& & 7 0 6 &6 6 6 &&<6? &# 7

? 7 6 7 & & 71'%,%88C0 1 C

STIE

Widya

Wiwaha

Jangan

(19)

& 7 0 & & & 6 & &? & & & & 6 & & ) & 7

0 1 # ' %, %88C *,7 & 4 4& & 4 & & & & & 47

1 1&#4 # $ %888 &*7%87+A, %8&*7+-A7+C7 #*7,-6,% # $ 7 0 ) # $ & # $ 7

%8

STIE

Widya

Wiwaha

Jangan

(20)

& )& & 7: & & 7 & 6 &&& & & & & & &) 7

.&& 4 #$ && +0& 0 # $ 7 & # & .# & * 7 0 6 & & 7 & & & 7 ) 4 #$ 6 #$ 4 74 #$ & & 7 & %

STIE

Widya

Wiwaha

Jangan

(21)

)& & 7

& 6 & 6 ? ? & & & 4 #$ 7

1 & 6 & & 4 # $ 9 :: "

2 !

";8

'8)644#$#01

1 &6 &&

7 1 & & & 4 #$ %8 %8-H

%7 1 & & 4 # $ H

%%

STIE

Widya

Wiwaha

Jangan

(22)

'8(24-4$.$.0 2 $

1 &&

7 & & & & 4 # $ %8

%8-%7 ? & & 4 # $ 7

'8*$2.$.0 2 $

6 &? & 6 & 6 & & 7?

7 1 6 & ## & & 7

%7 1 6 & & & 4 #$ 7 *7 1 6 & ? && & &#&7

%*

STIE

Widya

Wiwaha

Jangan

(23)

+7 1 !""# 6 )&& & & & # 7

%+

STIE

Widya

Wiwaha

Jangan

(24)

2 $-4$4#2

)8'0$#$2./6

)8'8'#.-61$.$3.62

2& ) ) )3? #& 2 3 7 6 & && &6 6 66 7& & & ? ) & & 7

&6 ? & 6 7 & 6 6&6&6 7

& &? 2&3 )) ? & 6 & &&? 6

%-STIE

Widya

Wiwaha

Jangan

(25)

& 7 & 6 & 7

6;1 & )& &6 &&

:I

1 I

11'I

0I

01 I

I

:I

& I

0&&6

C-&'7% C@,I

%@

STIE

Widya

Wiwaha

Jangan

(26)

'7%C-C 4& '78C@A 1646 : I

'7CC-C '

I

'7A+C-, 1I

'7,C@A < 6006 <7

& & 7 6 && & 6 7 C,*6 &##: ?)& -23 ? & & & 6 & ??) & ? 7

0 &

'7@C,* 0 < 203I

'7AC,* 23I %A

STIE

Widya

Wiwaha

Jangan

(27)

'7,C,* '1I

'7 % C,- 11 2 ??) 3I

'7*C,- 1 2137

CC+6 & & && 6

'7@C,*&'7CCC+I

'7AC,*&'78CC+I

'7,C,*&'7CC+I

'7%C,-&'7%CC+I 0 CCA & && & 6

'7ACCA 1 I

'7 , CCA : & I

'7 C CCA I

'7%8CCA '1I

%,

STIE

Widya

Wiwaha

Jangan

(28)

'7%CCA 1E 17

& &"&6 %888 &&6

'7@%888 0I

'7A%888 I

'7,%888 '1I

'7C%888 I

'7%%888 1E1I

'7*+%888 :I

23'7%+%888 & ?1 7

0 %88%6 & &# 1 &&&) & '7 +%88%& '7ACCA7

& && %88A%88,0'7%,%88A & %88,'7*@%88,& %88C7'6 & )&&# 6 %C

STIE

Widya

Wiwaha

Jangan

(29)

0&'7@%88C& '7-%88,& & *A 230'7%,%88A7'G'1'7+% %88C& %8

)8'8).$2$#0 .61

6 && # & &2'**%88+3

)8'8(#4.6.$2$.61

7 EI

6 & 6 & #& & &&? &6 &) &&& 2'%,%88C37

%7 E: &I

: & 6 & &6 && & ; G & & &2'%,%88C37

*7 E0$

*8

STIE

Widya

Wiwaha

Jangan

(30)

11 236 1 & 2136 & ) 6 6 &G6 46 6 && 2E?')6%88A ,+37 $2%88++83 &&6467

+7 DD$

@ ' ** %88+ &0 6

E

.

&

0 6

06 6 & & & G &G 7

)8'8*-.61

' *+ %88+ & '7, CCA : &6 #& & & &&6 & & &7

*

STIE

Widya

Wiwaha

Jangan

(31)

'*+%888 : & 6 / #& & & & &6 & &6 & &57

1 &# G& & & 6 & & ) &7 & & & & 6 #& & & & 6 #& & 7

# & 6 &6

0& G

& # & G 6&&

*%

STIE

Widya

Wiwaha

Jangan

(32)

# 6 & G # & G 7

&& G &&& 6 & & G & & 7 & &

&7

'8 .

& 6 0&G 7 & '7 , CCA & & '7*+ %888 &:& : &2% %3 '7@- %88 & &6&6 ? &6 & & &'7*+%8887

3

01 0 I

11'01 0 I

1101 I

**

STIE

Widya

Wiwaha

Jangan

(33)

&? 1# 7

&3 0& G0 3

E : I

:I

E&I

I

.I

&1<7 ?& 7 76& '7 @-%88 7

& G 6 ?& G %88 ? 7 ? & ?

& &&

7 &? && &6

*+

STIE

Widya

Wiwaha

Jangan

(34)

&7 & & 6

)7 6

7 & ?6

7 6

?7 7

6 ' 1 #& #&7E& -'%-CCC&&/. : & # 0& G0 7 & , CCA : &57

)8'8,-.$6$.6/2/6

01 &? %*'7%,%88C G & 2 & & & & &? & & & & 6 &&3

*-STIE

Widya

Wiwaha

Jangan

(35)

)8'8<#.-61-.$6$.6/2/6

'7 , CCA 0 1 6 01 2 0 1 3 J 020 3)7& '7 , CCA '7 *+ %8886 & ) 0 1 0 7 E & 0 1 01 J 07 & %6 01 07 E # & && 7

01J0 4 7 E & # & 4 47 4 & & 016 01J0 4 & 7 4&&& 01 7

)8'8=#6144-.$6$.6/2/6

&

*@

STIE

Widya

Wiwaha

Jangan

(36)

'*+ %888& ' , CCA : &7

'@- %88 7

4 017

6 016 & ) 017

' ' % %88@ 0 1 1 1 '01 %88@7

& 01 & 0147

)8'8+/-.$5- -.$6$.6/2/6

& 0 1 & #

1

&

0

&

*A

STIE

Widya

Wiwaha

Jangan

(37)

"&& & & 6 #& & #& # & & 76 01&#&6 & & & 7

)8'8>#-$#2

7

01 & #& 6 01 4 7

01 %&& ? & 7 01 & 7

01 # 4 & ? 7E # 4 & & ? # 7

%7 23

& & 01 & &7E & *,

STIE

Widya

Wiwaha

Jangan

(38)

& & 6 #& && 7

6& & & #& & 001 001 #&76 001 001 &#& &7

)8'8'7.2.2$-1#&6& & & 01 & 0 2037 1 6 6 0 7# - 6 & & 0 01200136 0 01 200136 0 '20'37

)8'8''22?6."6$$.$3 1$

7&01

01 G& &&701& & *8 & 06 0016 0016 6 0 & 6 0 0& 6 1 && && &7&01&6

*C

STIE

Widya

Wiwaha

Jangan

(39)

&6 7

"& & & & & 7 "& & &

0 & & 0 & &%-K7

0 & & & 0 - &%K& & & # %+& 7

*7

&6 & & 7 0 6 0016 00166 0 & 6 0 0& 6 1&&&& &7

)8'8')#6.$31 24$3$26

7

01 % 236

+8

STIE

Widya

Wiwaha

Jangan

(40)

'.01 23I

1& ) ) ? G ) & 0 1 ?2 3 && 2 37

1 & ) ?7)6 01

0 & 6 & & 6 01 '.01 7

% 2:

?01& 4 017? 01 47 '7@- %88- ?01&* & 6

6-K & &7

K & 7$ & &7

86-K & & &7 +

STIE

Widya

Wiwaha

Jangan

(41)

@ 23'7%,%88C &# & &#& ?01 &76 ? & & 47

)8'8'(..62$$$ $3

'8

&#&01 & & & & 70& & & #&7 # & & & 7

)8

0 & & & #& 7 & #&&7

)8'8'*#$# 2#

0 & ? & # G 6&&%-K & & & & %K +%

STIE

Widya

Wiwaha

Jangan

(42)

&6 & & # %+& 7

)8'8',.$.0 2 $2.61404

$ 42%88,3 0& &# # &01 %88%&+*68@K %88@&-+6CK7 & 11'01 %88@ &++6A*K %88%&-@6C-K7

? 4 01 %88@ &+6-*K %88*& *%6,-K7? 4 11'01 %88* &886%*K %88++6C,K7

( ? 2%88*3 ( ( 01 1 1 ' 0 1 0 . &#. 0 . &,7*CC78-@# %88 & %6-+K 2CCA%8836 & & :1 & @*6*,K & 2 & 3 & :7%78+7CA, %888 :7%7+7,@ %88 & @6-,K7 . & 0 . & 01 11'016 & 7

+*

STIE

Widya

Wiwaha

Jangan

(43)

E&&#& ? %888 ) *8,7,-- & :7 ,+7-%%7-*+7A-7 ? ' +% CC* 0 1 6 ?6 && & & 6 0&0 '0 11'

)8'8'<

7%&

++

STIE

Widya

Wiwaha

Jangan

(44)

.2/..$.0 2 $

(8'/-..$.0 2 $

6 & 0 #$ 1 #$ 6 : 0 1 6 . & . %88%8-7

(8)@6 .0$. $ # /.6# /$0

F& && ? & 6 26%88@@837D& E )() 4& ? & & 6 & /45 & & 7 4& 7F& & 64& 6 & 7 ? & & 4& ? &

+-STIE

Widya

Wiwaha

Jangan

(45)

& ? 4&7

@

4&&& % .

& # & & ) G 7& & & & 7 7

* .01

0& 6 7 & &6 2 &&3 7 0 & 6& & 7.& &))6 &6 &6 6 ??6 6 & 7 0?& &4 7 & 7

@

+@

STIE

Widya

Wiwaha

Jangan

(46)

F&4& 4& & 4& && 24& 37 4& & 7 & 016 G & 7 0 1 & & 7 ) ' * C-A ' 7 & & 7 01 & '+ %88* 01 0 7 & 7

(8(#

& && &6 &

1 213

234

#$ 7

4 #$ 7

+A

STIE

Widya

Wiwaha

Jangan

(47)

(8*.2/..$3440$2

6 ) ) G G G & 2 6%88%37D & 6 & 6 & 7 6 && 4 7

6 &) 66& &&& 7

(8,.2/.$0 # #2

? ?7 7 0) 2%88*3 ) ? #& & 7 '; 2%88C3 ? 6 6 ) 7 ? ?

+,

STIE

Widya

Wiwaha

Jangan

(48)

& & 66 #&7

& 2

3 )

2D37 ? ? 6 ) 6 2 6CCC37

(8<

2%8%3 & && & & & 6 & 0 1 & 7 & & & & 7 &01 &01 ?&&

(8= 6

# 2 37 4& &4& 6 G +C

STIE

Widya

Wiwaha

Jangan

(49)

4& & 4& 6 0)2%88+37

6 &&

? &&

01 L.01

. L

01 L&

M L

N8 L )

N L?

(8+

&&&& 6 6 6 7 & 1D!3 && 6 6 7

-8

STIE

Widya

Wiwaha

Jangan

(50)

(8> $

& 4& & 7 &# ( &# &7& ) &2;6%88-37

(8'7

&4 # 2 CCA%8837 0 & 4 7

& 2&37. & 7 )&4& # & 7 & 2 3 && &4 &4 2;6 %88-C-37 & && 7 ?

1)? 2D37

(8''

& && 4& 7

-STIE

Widya

Wiwaha

Jangan

(51)

&& 4& 4&62 6%88*37

&& &&

':%

6 ?4&& ) & 4&?6 7

9 : & :% :% 7 : 4&4&)& 7& :%&&&:%

(8') 1

& 4 7E &4& 4 &47 & 6D & ?72 6%88*37 < !4#7 E (

6)&& 7

-%

STIE

Widya

Wiwaha

Jangan

(52)

(8'(4#

? ) & 2D37 4& 4& 7

(8'*4#: 4

? 4& ) 4 4& 4& 7 & & 2 6%88*3

ENO86 ?4& 4&& 7

ENP86 ??4& 4&& 7

EN%O86 ?4& & 4&& 7

EN%P86 ??4& & 4&& 7

'

&? -*

STIE

Widya

Wiwaha

Jangan

(53)

2&3 ?

(8',4#: #4

( 4& 4&)7E (

&( ( &7 .( && ( &6 E8 6 4& ) & 4&7

2%88*3(&&

:%0?

.4&

.

0? 2:%3

0? 2:%3 & 4 4& & 4 4& 7&:% & 4&4& & &7 2%88*3? && &4& -+

STIE

Widya

Wiwaha

Jangan

(54)

4& 70? 2:%3

':% 6 &4 4& 7

.8Q:%Q &

3 ':%) 6& 4&4& 4 4& & 7

%3 ':% 6& 4&4& ? 44&7

--STIE

Widya

Wiwaha

Jangan

(55)

@

.1#$

*8'34 !"

4 # $ 4 **4 .#7 # $ )? & 6& 6 & 4.#6& & 7) ? #$ &&# &@-6@-K 88 +CC 6 %,6,+K # 886 -68+K # -88CCC6 86+AK # 7888 7 ) #$ AR-S,R-S 8R+S8R-S& 7

4 # + & 7 D # 4 # $ *7,-6,8 0T6 0& -A+6,% 0T6 0& 0 -,@6%A 0T6 0& 1 -8@6,-0T6 0& 0 7+,-6%A 0T6 0 $ *%6-80T7 4 #$ && & 6 7 & 6& # &$ &&& 7 0 &6 $ & & 7 -@

STIE

Widya

Wiwaha

Jangan

(56)

& ) && 7 & ? & 7

*8)8

*8)8'

. & #& & & & 7 0 & C %8% & & #&7&& & 7 . & 4 & & 47 ) ) & #$ &+7

2*8'

6

!"

-A

STIE

Widya

Wiwaha

Jangan

(57)

2)7'7)7',

%88 %,87,@A7%@C7*-8

%8 %CA7*,878887888 868@ %8% *@@7C*%78887888 86%* %8* ++C7A8+7C%87888 86%% %8+ +CC7-+C7---7888 86 %8- --@788A7@C%7888 86 : 86-&0 $

1 & %88 %8-7 . & %88 & %,87,@A7%@C7*-8 & %8- &--@788A7@C%78887

*8)8)

& & 7 23 & 7< ) & 6 & 7 6 4 ) &7. 23 # $ && & & 7 ) ) # $ %88 %8- &+7%

2*8)

-,

STIE

Widya

Wiwaha

Jangan

(58)

(59)

(60)

& & 7

2*8*

- !" 2)7'7)7',

%88 7+,,78** %8 7@,7+-A ,6A@ %8% 7A+C7A*, ,68 %8* 7C8,78-, C68+ %8+ %78C@788- C6,8 %8- %7C@7@%8 +6,8 : ,6A@ & $

6)& & & %88 %8- A6C+

*8(

*8(8'

&76& 6

@

STIE

Widya

Wiwaha

Jangan

(61)

# &

(62)

*8(8)

& & & & 7 & & & & 7 & & &%86+,K

2*8<

!"

2)7'7)7',

%88 %,87,@A7%@C7*-8 %8 %CA7*,878887888 -6,,K %8% *@@7C*%78887888 %*6*,K %8* ++C7A8+7C%87888 *@6,K %8+ +CC7-+C7---7888 68,K %8- --@788A7@C%7888 6*8K : A6-@K & $%8A

1 & %88 %8- 7& %88 & %,87,@A7%@C7*-8 & %8- &--@788A7@C%78887' %8* ) *@6,K7 0 & &# & 7

@*

STIE

Widya

Wiwaha

Jangan

(63)

4 # $ & 6 & 7 6 & & ? ? ) & & & 7

*8(8( :

? 2 3 4& 4& ?UL-7

*8(8(8'

&& 4 7 & &&

*8(8(8) $

& 4& 4& & 7& & 7 6 ?7&7& @+

STIE

Widya

Wiwaha

Jangan

(64)

& 868- && & &7

2*8=

21 4$ 2 :$

04423 " ) ? #8 ) ? 7 ;

:

6-A @ A)77 6C%A @ 6---V#&? ?))7

D??))<)

'7 & 87%88 && U878-7 & &7

+7*7*7%

& 4&7& 4& 7 . 4& &64&4& 7F& 4& 4&4& 7

6

:& 7

& ) & 868- F ( 8 && 7

2*8+

21 4

@-STIE

Widya

Wiwaha

Jangan

(65)

(66)

& 7 G 1)?< D 7

(67)

(68)

(69)

& &CC6AK

(70)

(71)

& & ??868-70 (?2%88*3 &#& 0 . & & 7 ? ?4&& & ? & 7

A%

STIE

Widya

Wiwaha

Jangan

(72)

@

.$424

,8'

1 & && &6 & && &&

7 0 & &

4 #$

) &# & & # $ & 7

%7 &#

7 F& & & 7

&7 F&& & ? & & ) ? & 7

)7 )2(3& 4& & )& ? & 4 #$

A*

STIE

Widya

Wiwaha

Jangan

(73)

%88%8-7 ? ? )7

,8)#

1 & & & 7

7 & & #& & & & & &&7

%7 & 7E #&7

*7 4 # $ )&& & 6 & )6 & 7 ) && & #& &7

+7 4 # $ & & & #& & & 7

-7 ) && & 6 & A+

STIE

Widya

Wiwaha

Jangan

(74)

4&4& & &&7

,8(

&& & 6 & 7 & @ 7

%7 & #$ 7

*7

6 & D7

A-STIE

Widya

Wiwaha

Jangan

(75)

:

67.772%88*37"#$%"%7.

6 7 2%88%37 " " "% "%%7 . :< 7

1 472%837/5 GG) 7& 7)G %8G8,G7 6, %8A

1 6:7 72CC*37 " #$%"%71 !)

72%837/ 57 GG###77)G G 7 6 %8A

4607.72C,,37 & '("%)!*

.

46')72C,C37+%,%""%7.

#72%8+37/ 5 7#7) G %8+G8,G8,GGG8C %8A ;6 7 2%88-37 -% - ' ) " "

.'74

672CC-37.%%)7. 7

6 72%88C37 /&& '5

GG&7& 7)G%88CGG&& 7 6, %8A

0 18%887*+7 2%8@37 "')#/0%) -%123471 7

0)672%88*37 ,%5).%7. !

& 72CC,37.%"%7$ 1(! 72%88*37"%*$ $

A@

STIE

Widya

Wiwaha

Jangan

(76)

';617 2%8-37 -%)"7$ 7

';672%88C37"7.

6:) 72C,@37 ))$%"%"%"*

17:?

72%88,37"%))"") ) -% (6 "%6) )7 . 7

7 2%88@37 " (6 ( ) 7 57 1?& 7

AA