ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH DI KABUPATEN PADANG LAWAS UTARA PROVINSI SUMATERA UTARA

Harahap, Ahmad Ramadhan (2014) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH DI KABUPATEN PADANG LAWAS UTARA PROVINSI SUMATERA UTARA. Masters thesis, UNIMED.

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Abstract

Otonomi daerah merupakan salah satu kebijakan yang dilakukan oleh pemerintah dalam rangka menjawab permasalahan daerah dalam mengelola sumber daya daerahnya. Pengukuran kinerja keuangan daerah yang banyak dilakukan saat ini antara lain dengan melihat rasio antara PAD dengan Total Pendapatan daerah pada APBD. Prinsipnya, semakin besar sumbangan PAD kepada APBD akan menunjukkan semakin kecil ketergantungan daerah kepada pusat. Dalam proses menuju kemandirian sebuah daerah otonomi dalam hal ini terutama dalam bidang pembiayaan, pengelolaan dan penyelenggaraan pemerintahan dalam bidang pembangunan dirasa masih kurang. Kenyataan ini tercermin dari peranan sumbangan atau kontribusi PAD terhadap Anggaran Pendapatan dan Belanja Daerah (APBD) yang dirasa masih rendah, khususnya untuk PAD kabupaten Padang Lawas Utara. Penelitian ini bertujuan untuk menganalisa dan mengetahui pengaruh pajak, retribusi dan pendapatan asli lain yang sah terhadap PAD di kabupaten Padang Lawas utara tahun 2008-2012. Metode analisis yang digunakan dalam penelitian ini adalah menggunakan analisis regresi dengan metode Simultan. Pengujian menggunakan Uji statistik meliputi uji t, uji F dan R-square (koefisien determinasi) serta uji asumsi klasik. dimana semua pengujian tersebut menggunakan alat bantu program Eviews 6.0 dengan data time series tahunan Periode 2008–2012 yang bersumber dari Badan Pusat Statistik. Hasil Regresi pada model PAD R-Squared = 0.994, model TAX R-Squared = 0.6324, model RET R-Squared = 0.8989 dan model OTHS R-Squared = 0,8035. Pada model PAD menunjukkan bahwa konsumsi (CONS) berpengaruh positif dan signifikan pada α = 5 persen, variabel Produk Domestik Regional Bruto (PDRB) berpengaruh positif dan signifikan pada α = 5 persen, dan variabel jumlah penduduk (POP) berpengaruh negatif dan signifikan pada α = 5 persen terhadap Pandapatan Asli Daerah (PAD) di kabupaten Padang Lawas Utara propinsi Sumatera Utara. Model TAX menunjukkan bahwa variabel konsumsi (CONS) berpengaruh positif dan signifikan pada α = 5 persen dan variabel pajak daerah tahun sebelumnya (TAX-1) berpengaruh positif dan signifikan pada α = 5 persen. Model RET menunjukkan bahwa variabel Produk Domestik Regional Bruto (PDRB) berpengaruh negatif dan signifikan pada α = 5 persen, variabel jumlah penduduk (POP) tidak berpengaruh signifikan pada α = 5 persen dan variabel retribusi daerah tahun sebelumnya (RET-1) berpengaruh positif dan signifikan pada α = 5 persen. Sedangkan pada model OTHS menunjukkan bahwa variabel jumlah penduduk tidak berpengaruh signifikan pada α = 5 persen, variabel pendapatan asli daerah (PAD) berpengaruh positif dan signifikan pada α = 5 persen.

Item Type: Thesis (Masters)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorYusup, Muhammad196108151987031001
Thesis advisorRahmanta, 196309281998031001
Call Number: 336.025 981 Har a
Keywords: Pendapatan perkapita; Keuangan daerah; Keuangan pusat; Pajak; Retribusi; Konsumsi; Jumlah penduduk; Pendapatan asli daerah
Subjects: H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Program Pasca Sarjana > Ilmu Ekonomi
Depositing User: Mr Renaldi Syafaruddin Akbar
Date Deposited: 09 Apr 2016 08:13
URI: http://digilib.unimed.ac.id/id/eprint/4411

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