PENGARUH POTENSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DAN KAPASITAS FISKAL DI KABUPATEN/KOTA DI JAWA BARAT

Authors

  • LISNA LISNAWATI STIE SEBELAS APRIL SUMEDANG

DOI:

https://doi.org/10.33197/jabe.vol4.iss2.2018.183

Keywords:

Potensi Pajak Daerah, Pendapatan Asli Daerah, Kapasitas Fiskal

Abstract

This study aims to analyze the effect of Regional Tax Potential on Regional Original Revenue and Fiscal Capacity in Districts / Cities in West Java in 2012 to 2016. The data used in this study was obtained from the Local Tax Target Report, Budget Realization Report and Fiscal Capacity Index (IKF ) from 2012 to 2016 issued by the Directorate General of Financial Balance (DGT) of the Ministry of Finance of the Republic of Indonesia. The research method used in this study is a descriptive research method that uses a quantitative analysis approach. The purpose of this descriptive research is to make a description of the facts, nature, relationships, and influences between the phenomena investigated. The research instrument used is Simple Regression, which is one method of bivariate analysis. The results of the study and hypothesis testing showed that the Potential of Local Taxes had a significant effect on Regional Original Revenue and that the Potential of Regional Taxes did not significantly influence Fiscal Capacity.

Downloads

Download data is not yet available.

References

Adisasmita, Raharjo. 2014. Pembiayaan Pembangunan Daerah, Edisi pertama, Yogyakarta: Graha Ilmu.

Akyuwen Roberto.2013.Kajian Akademis BPPK.Analisis Kapasitas Fiskal Kota Study Komparasi Kota Yogyakarta dan Kota Ambon, Jakarta: Kementrian Keuangan RI Badan Pendidikan dan Pelatihan Keuangan.

Arikunto.2006. Prosedur Penelitian Suatu Pendekatan Praktik, Jakarta: Rineka Cipta.

Azis, Azhari. 2015. Perpajakan di Indonesia, Jakarta: PT.Rajagrapindo Persada.

Bambang Supomo, Nur Indriantoro. 2011. Metodologi Penelitian Bisnis. Yogyakarta: BPFE.

Davey KJ. 1983. Finanacing Regional Government, International Practice and Their Relevance to the Third World. Chichester: John Willey.Djaenuri, Aries, H. 2012. Hubungan Keuangan Pusat dan Daerah, Edisi pertama, Bogor: Ghalia Indonesia.

Gurwitz Aaron Samuel.1979. The Measurement of Fiscal Capacity. Washington, DC: Rand Corporation.

Hariyadi.2002. Analisis Pengaruh Fiscal Stress Terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota Dalam Menghadapi Pelaksanaan Otonomi Daerah (Suatu Kajian Empiris di Propinsi Jawa Timur). Simposium Nasional V Semarang 5-6 September 2002

Mahmudi. 2010. Manajemen Keuangan Daerah, Jakarta: Erlangga.

Majdi. 2007. Perencanaan Pembelajaran. Bandung: Remaja Rosdakarya

Mardiasmo.2002. Perpajakan. Yogyakarta: Andi Offset.

Mickiewicz ,Gerry.2006 Inequality, Fiscal Capacity and the Political Regime: Lessons from the Post-Communist Transition. William Davidson Institute Working Paper Number 831. The William Davidson Institute at the University of Michigan.Navratil, Compson. 1997 An Improved Method for Estimating the Total Taxable Resources of the States. Research Paper No. 9702.

Nordiawan, Deddi. 2012. Akuntansi Pemerintahan. Jakarta: Salemba Empat Nazir, Muhamad. 2003. Metode Penelitian Bisnis.Yogyakarta:BPFE

Nurmantu. Safri. 2003. Pengantar perpajakan.Jakarta: Granindo.

Sekaran, Uma.2014. Research Methods For Business. Jakarta:Salemba Empat.

Sidik. 2002. Perimbangan Keuangan Pusat dan Daerah sebagai Pelaksanaan Desentralisasi Fiskal (antara Teori dan Aplikasinya di Indonesia). Seminar Setahun Implementasi Kebijaksanaan Otonomi Daerah di Indonesia .

Simanjuntak, Robert.2003. Kebutuhan Fiskal, Kapasitas Fiskal dan Optimalisasi Potensi PAD. Jakarta: LPEM FEUI.

Sirait, Robby Alexander. (2009). Desentralisasi Fiskal-Dana Alokasi Umum.

Sriyana,Jaka. 2012. Dinamika Kinerja Fiskal Indonesia. Yogyakarta: UII Press.

Sugiyono. 2010.Metode Penelitian Kuantitatif Kualitatif dan R&D.Bandung: Alfabeta. Suhartiningsih. Suwarno Endro Agus.2008 Efektifitas Evaluasi Potensi Pajak Daerah Sebagai Sumber Pendapatan Asli Daerah.Surakarta: FE UMS.

Umar, Husein. 2005. Metode Penelitian: Salemba Empat.

Undang- Undang No. 23 tahun 2014 tentang Pemerintahan Daerah.

Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara.

UU No. 33 tahun 2004 tentang perimbangan keuangan antara pusat dan daerah.

Peraturan Menteri Keuangan No. 37/PMK.07/2016 tentang Peta Kapasitas Fiskal.

Peraturan Menteri Dalam Negeri No.13 tahun 2006

Warsito. 2001. Perananan dan Strategi Peningkatan PAD. Jakarta: Rajawali Grafindo. Wuragian.Hendry.Mario.2013. Analisis Potensi Pajak Daerah Kabupaten Minahasa. Manado : Jurnal EMBA

Downloads

Published

2018-09-24

How to Cite

LISNAWATI, L. (2018). PENGARUH POTENSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DAN KAPASITAS FISKAL DI KABUPATEN/KOTA DI JAWA BARAT. Jurnal Akuntansi Bisnis Dan Ekonomi, 4(2), 1249–1262. https://doi.org/10.33197/jabe.vol4.iss2.2018.183

Issue

Vol. 4 No. 2 (2018): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)

Section

Articles

License

Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. Authors or others are allowed to multiply the article as long as not for commercial purposes. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.