Ariansyah, Muhammad and Rachmad R,, M and Junaidi, Junaidi (2023) STRATEGI PENINGKATAN PENERIMAAN PAJAK DAERAH DI PROVINSI JAMBI. S3 thesis, Universitas Jambi.
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Abstract
Strategi Peningkatan Penerimaan Pajak Daerah Di Provinsi Jambi ABSTRAK Penelitian ini bertujuan untuk merumuskan strategi peningkatan pajak daerah di Provinsi Jambi. Metode penelitian menggunakan metode deskriptif kuantitatif dengan alat analisis perhitungan potensi Pajak Daerah, Persamaan Simultan dan Simultan SWOT PLUS. Temuan dalam penelitian ini yaitu: 1. Sepanjang Tahun 2015-2021 rata-rata pemanfaatan potensi pajak kendaraan bermotor (PKB) sebesar 43,98%, pajak Bea Balik Nama Kendaraan Bermotor (BBNKB) sebesar 100%, pajak bahan bakar kendaraan bermotor (PBB.KB) sebesar 100%, pajak air permukaan (PAP) sebesar 69,27% dan pajak rokok sebesar 100%. 2. Terdapat pengaruh positif signifikan investasi daerah, pertumbuhan ekonomi, wajib pajak dan SDA terhadap penerimaan pajak daerah. Jumlah penduduk dan unit usaha komersial berpengaruh tidak positif signifikan terhadap penerimaan pajak, sedangkan SDM pajak tidak berpengaruh signifikan terhadap penerimaan pajak daerah. Khusus untuk investasi daerah turut pula dipengaruhi secara signifikan oleh DAK dan infrastruktur tidak berpengaruh signifikan terhadap investasi daerah. 3. Strategi penerimaan pajak daerah difokuskan pada upaya peningkatan investasi daerah dan wajib pajak daerah yang didukung pula oleh peningkatan pertumbuhan ekonomi daerah. Keywords: Strategi, Penerimaan, Pajak dan Daerah. Strategy To Increase Local Tax Revenue in Jambi Province ABSTRACT This study aims to formulate a strategy to increase local taxes in Jambi Province. The research uses quantitative descriptive methods with analytical tools for calculating the potential of Regional Taxes, Simultan Equations, and Simultaneous SWOT PLUS. The findings in this study are 1. Throughout 2015- 2021, the average utilization of potential motor vehicle tax (PKB) was 43.98%, Motor Vehicle Name Return Tax (BBNKB) tax of 100%, motor vehicle fuel tax (PBB. KB) of 100%, surface water tax (PAP) of 69.27% and cigarette tax of 100%. 2. Regional investment, economic growth, taxpayers, and natural resources significantly influence regional tax revenues. Population and number of commercial business unit significantly non positive affect regional tax revenues. In contrast, human resources tax does not significantly affect regional tax revenues. DAK also significantly influences regional investment, and infrastructure does not significantly affect regional investment. 3. The local tax revenue strategy is focused on increasing regional investment and regional taxpayers, supported by increasing regional economic growth. Keywords: Strategy, Revenue, Local And Taxes. viii
| Type: | Thesis (S3) |
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| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory |
| Depositing User: | ARIANSYAH |
| Date Deposited: | 13 Nov 2023 02:44 |
| Last Modified: | 13 Nov 2023 02:44 |
| URI: | https://repository.unja.ac.id/id/eprint/57457 |
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