PERAN PAJAK HIBURAN DAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN LEBAK

Friska Lia  Imelda; Raden Irna  Afriani; Novi  Handayani

doi:10.53363/yud.v2i3.43

Authors

Friska Lia Imelda Universitas Bina Bangsa
Raden Irna Afriani Universitas Bina Bangsa
Novi Handayani Universitas Bina Bangsa

DOI:

https://doi.org/10.53363/yud.v2i3.43

Keywords:

Rock Tax and Local Revenue, Non-Metal Mineral , Entertainment Tax, Batuan dan Pendapatan Asli Daerah, Pajak Mineral Bukan Logam, Pajak Hiburan

Abstract

Sources of regional original income consist of regional tax revenues, regional levies, results of separated regional wealth management and other legitimate regional revenues.. Realization of local revenue decreased in 2019, the realization of entertainment tax decreased in 2020 and 2021, and realization of taxes on non-metallic minerals and rocks decreased in 2019 and 2020.

The purpose of this study was to determine the effect of entertainment taxes and taxes on non-metallic minerals and rocks on Lebak Regency's Original Revenue in 2018-2021 partially or simultaneously with the object of research at the Regional Finance and Assets Agency of Lebak Regency.

This study uses a quantitative approach. The population in this study is the realization of entertainment tax revenue, non-metallic minerals and rock tax and local revenue for 2018-2021. The research sample obtained by the saturated sampling method amounted to 48 samples

The results showed that the entertainment tax variable based on the partial test obtained a value of t_count-0,139 > t_table-2,01410 with a significance value of 0,890 > 0,05. The non-metal mineral tax variable and rock value obtained t_count 2,223 > t_table 2,01410 with a significance value of 0,31 < 0,05. Simultaneous test results obtained F_count 2,490 < F_table3,20 with a significance value of 0,094 > 0,05.

The conclusion of this study is that partially entertainment tax has no effect on local revenue and non-metallic mineral and rock taxes have a significant effect on local revenue. Simultaneously entertainment tax and taxes on non-metallic minerals and rocks no effect on local revenue

Downloads

Download data is not yet available.

References

Charisma, N. D., & dkk. (2018). Pengaruh Pajak Hiburan Terhadap PendapatanAsliDaerah di KotaKediri.Cahaya Aktiva, 8.

Damayanti, W. S. (2021). Pengaruh Pajak Hotel, Pajak Restoran, Pajak Hiburandan Pajak Penerangn Jalan Terhadap Pendapatan Asli Daerah. KonferensiIlmiahMahasiswa Unissula (KIMU)3.

Giovany.(2017).Ragam ModelPenelitian& PengolahandenganSPSS.CV.Andi.

Halim, A. (2013). Manajemen Keuangan Sektor Publik. Jakarta: Salemba.

Kakasih,R.A.(2018).PengaruhPendapatanAsliDaerahdanDanaAlokasiUmumTerhadapBelanjaModal.JurnalBerkala IlmiahEfisiensi, 126.

PeraturanDaerahKabupatenLebakNomor6Tahun2010 tentangPajakDaerah.

PeraturanDaerahKabuptenLebakNomor3Tahun2017tentangPerubahanKeduaatasPeraturan Daerah Nomor 6Tahun 2010TentangPajakDaerah.

Putri, J. H. (2018). Kontribusi Penerimaan Pajak Penerangan Jalan, Pajak MineralBuka Logam dan Batuan, Pajak Air Tanahserta Bea Perolehan Hak atasTanahdanBangunanTerhadapPendapatanAsliDaerahKabupatenCianju

Rambitan, Rivo. R., & dkk. (2018). Analisis Pemungutan Efektivitas dan KontribusiPajakMineralBujanLogamdanBatuanTerhadapPendapatanAsliDaerah.Jurnal Riset Akuntansi Going Concern 13, 649.

Siahaan,Marihot.P.(2022).PajakDaerahdanRetribusiDaerah.Jakarta:RajawaliPers.

Sihite, D. S.,& Mulyandani,V. C.(2021). Pengaruh KontribusiPajak HiburandanPajakRestoranTerhadapPendapatanAsliDaerahdiKabupatenHumbang Hasundutan. Prosiding The 12th Industrial Research WorkshopandNational Seminar, 1296.

Sugiyono.(2017).MetodePenelitianKuantitatif,KualitatifdanR&D.Bandung:Alfabeta.

Sugiyono.(2019).StatistikauntukPenelitian.Bandung:Alfabeta

Sulitnya Menghentikan Pertambangan Ilegal di Lebak. (2022, Januari 7). Diakses Mei 29, 2022, dari https://www.republika.co.id/berita/q3qhz328/sulitnya-menghentikan pertambangan-ilegal-di-lebak

Tanawidjaja, Yohannes. (2020.). Daftar Wawancara Terkait dengan Pajak Mineral BukanLogam dan Batuan di Dinas Pendapatan dan Pengelolaan Keuangan Daerah(DPPKD) Kabupaten Lebak. Dipetik Mei 29, 2022, dari https://adoc.pub/daftar-wawancara-terkait-dengan-pajak-mineral-bukan logam-dan-batuan-da.html

Undang-Undang Nomor 23 Tahun2014tentangPemerintahDaerah.

UndangUndangRepublikIndonesiaNomor28Tahun2009tentangPajakDaerahdanRetribusiDaerah.

Yolanda, R. (2019). Pengaruh Pajak Hotel, Pajak Restoran, Pajak Reklame, PajakPenerangan Jalan dan Pajak Mineral bukan Logam dan Batuan TerhadapPendapatan Asli Daerah Kabupaten Agam, Pasaman dan Pesisir SelatanPeriode2012-2016.