PENGARUH PAJAK KENDARAAN BERMOTOR (PKB), BEA BALIK NAMA KENDARAAN BERMOTOR (BBN-KB) DAN PAJAK AIR PERMUKAAN (PAP) TERHADAP PAJAK DAERAH SUMATERA SELATAN

Dika, Rizky Septrian (2023) PENGARUH PAJAK KENDARAAN BERMOTOR (PKB), BEA BALIK NAMA KENDARAAN BERMOTOR (BBN-KB) DAN PAJAK AIR PERMUKAAN (PAP) TERHADAP PAJAK DAERAH SUMATERA SELATAN. S-1 thesis, 021008-Universitas Tridinanti Palembang.

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Abstract

ABSTRAK Rizky Septrian Dika, Pengaruh Pajak Kendaraan Bermotor (PKB), Bea Balik Nama Kendaraan Bermotor (BBN-KB) Dan Pajak Air Permukaan (PAP) Terhadap Pajak Daerah Sumatera Selatan ( Dibawah Bimbingan Ibu Dr. Msy. Mikial, SE.,M.Si,Ak.CA.CSRS dan Ibu Martha Rianty N, SE.,M.Si ) Penelitian ini bertujuan untuk mengetahui secara parsial dari Pajak Kendaraan Bermotor (PKB), Bea Balik Nama Kendaraan Bermotor (BBN-KB), dan Pajak Air Permukaan (PAP) Terhadap Pajak Daerah Provinsi Sumatera Selatan. Pengumpulan data penelitian ini dengan menggunakan data sekunder. Populasi dalam penelitian ini berjumlah 35 yang terdiri dari seluruh Kabupaten/Kota di Provinsi Sumatera Selatan periode 2019-2021. Penentuan sampel dalam penelitian ini menggunakan metode sampel jenuh yang semua populasi dijadikan sampel yang berjumlah 35. Berdasarkan hasil penelitian ini menunjukkan bahwa hipotesis pertama terdapat signifikan variabel Pajak Kendaraan Bermotor (PKB), Bea Balik Nama Kendaraan Bermotor (BBN�KB), dan Pajak Air Permukaan (PAP) berpengaruh secara simultan terhadap Pajak Daerah Provinsi Sumatera Selatan dengan nilai signifikan 0,000. Hipotesis kedua terdapat signifikan variabel Pajak Kendaraan Bermotor (PKB) terhadap Pajak Daerah Provinsi Sumatera Selatan dengan nilai signifikan 0,000. Hipotesis ketiga terdapat signifikan variabel Bea Balik Nama Kendaraan Bermotor (BBN-KB) Terhadap Pajak Daerah Provinsi Sumatera Selatan dengan nilai signifikan 0,027. Hipotesis keempat tidak terdapat signifikan variabel Pajak Air Permukaan (PAP) Terhadap Pajak Daerah Provinsi Sumatera Selatan dengan nilai signifikan 0,367. Kata Kunci : Pajak Kendaraan Bermotor, Bea Balik Nama Kendaraan Bermotor, Pajak Air Permukaan, Pajak Daerah xiii xv ABSTRACT Rizky Septrian Dika, Effects of Motorized Vehicle Tax (PKB), Motorized Vehicle Transfer Fee (BBN-KB) and Surface Water Tax (PAP) on Regional Taxes of South Sumatra ( Under the Guidance of Mrs. Dr. Msy. Mikial, SE., M.Si , Ak. CA. CSRS and Ms. Martha Rianty N, SE., M.Si ) This study aims to determine partially the Motor Vehicle Tax (PKB), Motorized Vehicle Ownership Transfer Fee (BBN-KB), and Surface Water Tax (PAP) on the Regional Tax of South Sumatra Province. This research data collection using secondary data. The population in this study totaled 35 consisting of all Regencies/Cities in South Sumatra Province for the 2019-2021 period. Determination of the sample in this study using the saturated sample method in which all populations were used as samples totaling 35. Based on the results of this study indicate that the first hypothesis is that there is a significant variable Motor Vehicle Tax (PKB), Motorized Vehicle Transfer Fee (BBN-KB), and Surface Water Tax (PAP) simultaneously influence the Regional Tax of South Sumatra Province with a significant value of 0.000. The second hypothesis is that there is a significant variable of Motor Vehicle Tax (PKB) on Regional Tax of South Sumatra Province with a significant value of 0.000. The third hypothesis is that there is a significant variable of Motor Vehicle Title Transfer Fee (BBN-KB) to the Regional Tax of South Sumatra Province with a significant value of 0.027. The fourth hypothesis is that there is no significant variable Surface Water Tax (PAP) on Regional Tax of South Sumatra Province with a significant value of 0.367. Keywords : Motor Vehicle Tax, Transfer Fee of Vehicle Motorized, Surface Water Tax, Local Tax

Item Type: Thesis (S-1)
Subjects: H Social Sciences > HC Economic History and Conditions
Depositing User: Rizky Septrian Dika
Date Deposited: 28 Apr 2023 02:13
Last Modified: 28 Apr 2023 02:13
URI: http://repository.univ-tridinanti.ac.id/id/eprint/6734

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