Pengaruh Kontribusi Penagihan Pajak Bumi dan Bangunan Terhadap Penerimaan Pendapatan Asli Daerah
(Penelitian pada Dinas Pendapatan dan Pengelolaan Keuangan Daerah Kabupaten Bandung Barat)
ABSTRAK
Penelitian berjudul pengaruh Kontribusi Penagihan Pajak Bumi dan Bangunan Terhadap Penerimaan Pendapatan Asli Daerah pada Dinas Pendapatan dan Pengelolaan Keuangan Daerah Kabupaten Bandung Barat. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh kontribusi penagihan pajak bumi dan bangunan terhadap penerimaan pendapatan asli daerah. Metode penelitian yang dilakukan yaitu menggunakan metode deskriptif verifikatif dengan teknik pengumpulan data melalui observasi dan melakukan pengumpulan data yang terkait dengan penelitian.
Hasil penelitian menunjukkan bahwa besarnya pengaruh kontribusi penagihan Pajak Bumi dan Bangunan terhadap Penerimaan Pendapatan Asli Daerah. Berdasarkan analisis bahwa nilai R2 sebesar 0,8355 yang berarti bahwa variabilitas variabel dependen yaitu penerimaan pendapatan asli daerah yang dapat dijelaskan oleh variabel independen yaitu penagihan pajak bumi dan bangunan sebesar 83.55%, sedangkan sisanya sebesar 16.45%. Hasil uji hipotesis Ho ditolak dan Ha diterima, hal ini berarti Kontribusi pajak bumi dan bangunan berpengaruh terhadap penerimaan pendapatan asli daerah.
The Influence of the Contribution of the Earth and
Building Tax Billing Against the Acceptance of the Original Income Area (Research at the Department of Revenue and the Financial Management Area
of West Bandung Regency)
ABSTRACT
The research, entitled the influence of the contribution of the earth and building Tax Billing Against the acceptance of the original income area on the department of revenue and the financial management area of West Bandung Regency. This research aims to find out how big the influence of tax billing contribution earth and buildings against the acceptance of the original income area. The method of research done that is using descriptive method verificative with the technique of collecting data through observation and conducting data collection related to the research.
The results showed that the magnitude of the influence of the contribution of the earth and building tax billing against the acceptance of the original Income area. Based on the analysis that the value of R2 of 0.8355 which means that the variability of the dependent variable i.e. reception of original income areas can be explained by the independent variables namely tax collection earth and buildings of 83.55%, while the rest of 16%. The results of a test of the hypothesis Ho denied and Ha was accepted, this means tax contributions to earth and buildings affect reception of original income area.
