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Verdi Payung Tappi
Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura
Economics, Econometrics & Finance Social Sciences

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ANALISIS PENERIMAAN PAJAK KENDARAAN BERMOTOR DI PROVINSI PAPUA Verdi Payung Tappi
ark:/00000/jeb.v8i1
Publisher : Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.869 KB) | DOI: 10.55049/jeb.v8i1.43

Abstract

This study aims to determine the magnitude of the effect of two-wheeled vehicle taxes on motor vehicle taxes and the factors that affect motor vehicle tax revenues in Papua Province, 2013-2017. The results of the discussion that the relationship of the independent variable (two-wheeled motorized vehicle tax) with the dependent variable (motor vehicle tax) shows a positive and significant relationship, this is indicated by the magnitude of the correlation coefficient (r) of 0.697 or 69.70 percent while the influence of the independent variable (Two-wheeled motorized vehicle tax) the effect is shown by the determinant coefficient (r2) of 0.694 or 69.40 percent, this is because in the data of this study the two-wheeled vehicle tax revenue really contributes well to motor vehicle tax revenues in Papua Province, or the two-wheeled vehicle tax has an effect of 69.40 percent on motor vehicle tax revenues while the remaining 30.60 percent is influenced by other factors outside the model used, the regression equation is as follows: Y = -1.509 + 6.940X the regression line equation has understanding that this constant with a value of -1.509 shows that if the independent variable (two-wheeled motor vehicle tax) is constant or equal to zero (0) or does not change, then motor vehicle tax revenue will decrease by Rp. 1,509. In addition to supporting factors for increasing two-wheeled vehicle tax revenues, there are also inhibiting factors, including: the mutation of two-wheeled motorized vehicles out of the region every year, the number and value of which are quite large, the existence of two-wheeled vehicles that have not been re-registered (BDU) occurs every year, the growth rate of people's purchasing power of two-wheeled motorized vehicles is not too increased, the lack of taxpayer compliance, in fulfilling the tax payment sometimes the taxpayer is very difficult to do so and the avoidance of progressive tax rates.
ANALISIS PENDAPATAN ASLI DAERAH (PAD) KABUPATEN JAYAPURA Verdi Payung Tappi
ark:/00000/jeb.v12i1
Publisher : Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (473.596 KB) | DOI: 10.55049/jeb.v12i1.66

Abstract

The research objectives are 1) to determine the direct and indirect effect of hotel tax on local revenue through local taxes in Jayapura Regency; 2) to determine the magnitude of the direct and indirect effect of restaurant tax on local revenue through local taxes in Jayapura Regency. . The method used is quantitative method. The results show that 1) the effect of local taxes (Y2) on local revenue (Y3) is 1.05 with a significance level of 0.102 or greater than 0.05 which means that it is not significant meaning that there is a relationship between local taxes and local revenue but not significant, this is in line with the hypothesis in this study; 2) the indirect effect of each variable, where the effect of hotel tax (X1) on regional income (Y3) through local taxes (Y1) is 3.77, meaning that if the amount of hotel tax revenue increases, local revenue (Y2) also increases. Meanwhile, the effect of restaurant tax (X2) on local revenue (Y2) through local tax (Y1) is 2.90, meaning that if the restaurant tax (X2) increases, local original income (Y2) also increases; 3) The total effect is the overall effect between direct and indirect effects on each exogenous variable, namely hotel tax (X1), restaurant tax (X2) through local tax (Y1) on local revenue (Y2), to see the effect the total of each exogenous variable to each local tax function (Y1) and local revenue (Y2). Keywords: Hotel Tax, Restoren Tax, Regional Tax and Regional Original Income
Analisis Pajak Daerah Kota Jayapura Periode 2011 - 2015 Verdi Payung Tappi
ark:/00000/jeb.v10i2
Publisher : Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55049/jeb.v10i2.168

Abstract

Penelitian ini bertujuan untuk mengetahui besarnya kontribusi dari pajak bumi dan bangunan terhadap pajak daerah di Kota Jayapura dan untuk mengetahui besarnya pengaruh kontribusi pajak bumi dan Bangunan terhadap pajak daerah di Kota Jayapura. Berdasarkan hasil penelitian dijelaskan bahwa kontribusi pajak bumi dan bangunan terhadap pajak daerah berfluktuatif dan kontribusi terbesar terjadi pada tahun 2011 dengan jumlah kontribusi sebesar 37,40 persen, kemudian disusul pada tahun 2013 dengan kontribusi sebesar 25,68 persen, tahun 2012 sebesar 19,11 persen, tahun 2014 sebesar 15,63 persen dan tahun 2015 sebesar 14,54 persen dan ini merupakan kontribusi terkecil selama kurun waktu 5 tahun terakhir. Walaupun kantribusi yang disumbangkan oleh pajak bumi dan bangunan terhadap pajak daerah dengan berpedoman pada nilai rata-rata kontribusi sebesar 22,47 persen per tahunnya dimana hasil pencapaian ini sudah sangat baik artinya bahwa dari satu item objek pajak daerah dapat memberikan kontibusi sebesar 22,47 persen. Berdasarkan hasil penelitian diketahui koefisien korelasi (r) sebesar 0,076 atau 7,60 persen hal ini menunjukkan adanya hubungan antara variabel independen dengan variabel dependen tetapi hubungannya tidak kuat, sedangkan untuk koefisien determinan (r2) sebesar 0,006 atau 0,6 persen hal ini menunjukkan adanya pengaruh antara variabel independen dengan variabel dependen dimana pengaruhnya yang ditimbulkan hanya sedikit artinya bahwa pengaruh pajak bumi dan bangunan belum menampakkan suatu hasil yang menggembirakan ini sebagai akibat dari nilai pajak bumi dan bangunan sebenarnya dari dulu sudah ada sebagai salah satu sumber penerimaan daerah melalui dana perimbangan yang tertuang dalam dana bagi hasil sehingga nilainya pada saat ada pemisahan yang mengacuh pada UU Nomor 28 tahun 2009 belum nampak pengaruh yang ditimbulkan.
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