PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP KEMANDIRIAN KEUANGAN DAERAH PEMERINTAH KABUPATEN/KOTA PROVINSI SUMATERA UTARA

Yani, Ulpah (2013) PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP KEMANDIRIAN KEUANGAN DAERAH PEMERINTAH KABUPATEN/KOTA PROVINSI SUMATERA UTARA. Undergraduate thesis, UNIMED.

[img] Text
709330056 COVER.pdf - Published Version

Download (0B)
[img] Text
709330056 LEMBAR PENEGSAHAN.pdf - Published Version

Download (0B)
[img] Text
709330056 KATA PENGANTAR.pdf - Published Version

Download (0B)
[img] Text
709330056 ABSTRAK.pdf - Published Version

Download (0B)
[img] Text
709330056 DAFTAR ISI.pdf - Published Version

Download (0B)
[img] Text
709330056 DAFTAR TABEL.pdf - Published Version

Download (0B)
[img] Text
709330056 DAFTAR GAMBAR.pdf - Published Version

Download (0B)
[img] Text
709330056 DAFTAR LAMPIRAN.pdf - Published Version

Download (0B)
[img] Text
709330056 BAB I.pdf - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Text
709330056 BAB V.pdf - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Text
709330056 DAFTAR PUSTAKA.pdf - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)
[img] Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version

Download (0B)
[img] Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version

Download (0B)
[img] Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version

Download (0B)
[img] Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version

Download (0B)
[img] Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version

Download (0B)
[img] Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version

Download (0B)
[img] Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version

Download (0B)
[img] Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version

Download (0B)
[img] Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version

Download (0B)
[img] Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version

Download (0B)
[img] Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version

Download (0B)

Abstract

Permasalahan dalam penelitian ini adalah apakah pajak daerah dan retribusi daerah berpengaruh signifikan terhadap kemandirian keuangan daerahpada Pemerintahan Kabupaten/Kota Provinsi Sumatera Utara. Penelitian inibertujuan untuk mengetahui pengaruh Pajak Daerah dan Retribusi Daerahterhadap Kemandirian Keuangan Daerah pada Pemerintahan Kabupaten/KotaProvinsi Sumatera Utara.Populasi dalam penelitian ini adalah kabupaten dan kota yang terdapat diSumatera Utara pada tahun 2009-2011 berjumlah 29 kabupaten/kota. Sampel daripenelitian ini menggunakan teknik non-probability yaitu dengan menggunakankriteria tertentu sesuai dengan keterbatasan data yang homogen darikabupaten/kota tahun 2009-2011 yang dipublikasikan yaitu sebanyak 33kabupaten/kota. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan SPSS 16. Hasil penelitian menunjukkan bahwa persamaan regresi menunjukkan&#374; = 0,427 + 0,085 X1 + 0,059 X2. Hasil ini menunjukkan bahwa setiap terjadikenaikan 1% pada pajak daerah dan retribusi daerah memberikan pengaruh positif sebesar 0,085 dan 0,059 terhadap kemandirian keuangan daerah. Secara parsial(uji t) bahwa variabel pajak daerah dan retribusi daerah berpengaruh positif dan signifikan terhadap kemandirian keuangan daerah pada kabupaten/kota di Sumatera Utara terlihat dari nilai signifikan < 0,05. Dari hasil adjust R squaremenunjukkan bahwa pengaruh yang diberikan oleh variabel pajak daerah danretribusi daerah terhadap kemandirian keuangan daerah sebesar 1,47% sedangkansisanya (85,3%) dijelaskan oleh sebab-sebab lain diluar variabel penelitian. Hasil uji F menunjukkan bahwa Fhitung (8,420) > Ftabel (3,11) atau Ho ditolak dan Ha diterima artinya koefisien regresi ganda adalah signifikan. Dengan demikian dapat disimpulkan bahwa Pajak daerah dan retribusi daerah secara simultan berpengaruh signifikan terhadap kemandirian keuangan daerah. Kesimpulan dari penelitian ini adalah terdapat pengaruh yang signifikan antara Pajak Daerah dan Retribusi Daerah Terhadap Kemandirian Keuangan Daerah Pemerintah Kabupaten/Kota Provinsi Sumatera Utara.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorGinting, Jihen195712041989031001
Call Number: 657.46 Yan p
Keywords: Kemandirian Keuangan Daerah; APBD; Struktur APBD; Jenis-jenis; Tarif
Subjects: H Social Sciences > HB Economic Theory. Demography
H Social Sciences > HG Finance
H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Farida Hanum
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/13698

Actions (login required)

View Item View Item