Pengaruh Efektivitas Penerimaan Pajak Bumi dan Bangunan (PBB) dan Retribusi Daerah Terhadap Anggaran Pendapatan dan Belanja Daerah (APBD) di Kabupaten Kepulauan Tanimbar

Sainlia, Paulina Seles (2022) Pengaruh Efektivitas Penerimaan Pajak Bumi dan Bangunan (PBB) dan Retribusi Daerah Terhadap Anggaran Pendapatan dan Belanja Daerah (APBD) di Kabupaten Kepulauan Tanimbar. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Tujuan dari penelitian berikut agar melakukan pengujian terhadap efektivitas pengaruh yang dihasilkan terhadap pajak bumi dan bangunan (PBB) dan Retribusi Daerah atas postur anggaran pendapatan dan belanja daerah (APBD) secara efektif dalam peningkatan pendapatan dan anggaran daerah bagi kesejahteraan ekonomi dan pembangunan, daerah diberikan kekuasaan bagi daerah untuk dapat menganalisis pendapatan dana pajak daerah, agar peningkatan ekonomi dan pembangunan dapat terealisasikan. Dalam tahapan penganalisisan tersebut maka yang digunakan yaitu variabel independennya yakni penerimaan pajak bumi dan bangunan serta retribusi daerah. Variabel dependennya yaitu APBD. Sampel penelitian adalah APBD Kabupaten Kepulauan Tanimbar dan badan pendapatan daerah. Sampel dilakukan dengan metode deskriptif, komparatif, asosiatif dengan pengumpulan data dilakukan melalui metode statistik yang memanfaatkan analisis regresi linear berganda serta uji hipotesis jenis uji statistik t. Perolehan yang didapatkan dalam penelitian berikut memberitahukan terdapat pengaruh dari pajak bumi dan bangunan, retribusi daerah dalam tinjauan simultan serta signifikan bernilai positif mempengaruhi terhadap anggaran pendapatan dan belanja daerah yang berlangsung di Kabupaten Kepulauan Tanimbar. / Paulina Seles Sainlia / 1732150004 The Effect of Effectiveness of Land and Building Tax Revenue (PBB) and Regional Retribution on the Regional Revenue and Expenditure Budget (APBD) in the Tanimbar Islands Regency. This study aims to empirically test the effectiveness of whether there is an effect on the receipt of land and building taxes (PBB) and regional levies on the posture of the Regional Revenue and Expenditure Budget (an abbreviation of the Indonesian term: APBD) effectively in increasing regional income and budgets for economic welfare and regional development, which is given power for the region to be able to analyze local tax revenues and taxes, in order to increase the economy and development. This analysis uses the independent variable, namely Land and Building Tax Revenue and Local Retributions. The dependent variable is APBD. The sample of this research is the APBD of the Tanimbar Islands Regency and the Regional Revenue Agency. The sample is done by descriptive method. Comparative, associative data collection was carried out by statistical methods using Multiple Linear Regression Analysis, with hypothesis testing the t statistic test. The results of this study indicate that there is an effect of Land and Building Taxes, Local Retributions simultaneously and significantly positively affects the Regional Budget of the Tanimbar Islands Regency.

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