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DAFTAR ISI

Halaman
HALAMAN SAMPUL .................................................................................................. i
HALAMAN PENGESAHAN ........................................................................................ ii
DAFTAR ISI .................................................................................................................. vi
BAB I PENDAHULUAN .............................................................................................. 1
1.1. Latar Belakang Masalah .................................................................................... 1
1.2. Rumusan Masalah ............................................................................................ 5
1.3. Tujuan Penelitian .............................................................................................. 6
1.4. Manfaat Penelitian ............................................................................................ 6
1.5. Sistematika Penulisan Penelitian....................................................................... 7
BAB II TINJAUAN PUSTAKA.................................................................................... 9
2.1. Sumber Pendapatan Daerah .............................................................................. 9
2.2. Pajak ................................................................................................................. 10
2.2.1. Pengertian Pajak .................................................................................... 10
2.2.2. Fungsi Pajak ........................................................................................... 12
2.2.3. Asas-asas Pungutan Pajak ...................................................................... 12
2.2.4. Macam-macam Pajak ............................................................................. 15
2.3. Pajak Daerah ..................................................................................................... 17
2.3.1 Pengertian Pajak Daerah ........................................................................ 17
2.3.2 Jenis-jenis Pajak Daerah ........................................................................ 17
2.3.3 Sistem Pemungutan Pajak Daerah ......................................................... 21
2.4. Pajak Kendaraan Bermotor ............................................................................... 23
2.4.1 Istilah-istilah Umum .............................................................................. 23
2.4.2 Objek Pajak dan Subjek Pajak (PERDA Nomor 4 Tahun 2003) ........... 24
2.4.3 Dasar Pengenaan pajak (PERDA Nomor 4 Tahun 2003) ..................... 24
2.4.4 Tarif PKB (PERDA Nomor 4 Tahun 2003) ........................................... 25
2.4.5 Jumlah PKB Terutang (PERDA Nomor 4 Tahun 2003) ........................ 26
2.4.8 Masa dan Saat PKB Terutang (PERDA Nomor 4 Tahun 2003) ........... 26
2.5. Jumlah Penduduk Kota Makassar ..................................................................... 26
2.6 Laju Inflasi. ........................................................................................................ 28
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2.7. Produk Domestik Regional Bruto (PDRB) Perkapita Penduduk ...................... 28


2.8. Hipotesis............................................................................................................ 32
2.9. Kerangka Pikir .................................................................................................. 32
BAB III METODE PENELITIAN ................................................................................ 33
3.1. Lokasi dan Waktu Penelitian ............................................................................ 33
3.2. Metode PengumpulanData ................................................................................ 33
3.3. Jenis dan Sumber Data ...................................................................................... 34
3.4. Metode Analisis ................................................................................................ 34
3.5. Definisi Operasional ......................................................................................... 36
DAFTAR PUSTAKA .................................................................................................... 37

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DAFTAR TABEL
No

Uraian

Halaman

2.1

Jumlah Penduduk Kota Makassar

27

2.2

Perkembangan PDRB Kota Makassar

31

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