PENGARUH SOSIALISASI PAJAK BUMI DAN BANGUNAN

(PBB) TERHADAP EFEKTIVITAS KEPATUHAN WAJIB

PAJAK PADA BAPENDA KABUPATEN SUBANG

SKRIPSI

Diajukan Untuk Memenuhi Salah Satu Syarat

Dalam Menempuh Ujian Sarjana (S1)
Program Studi Administrasi Publik
PADA
Fakultas Ilmu Administrasi
Universitas Subang

Disusun Oleh:
RIDWAN ADJI
NPM: A1A.16.0065

Menyetujui: Mengesahkan:
Pembimbing I, Ketua Program Studi,

Drs.H.DEDDY SUHARDI.M.Ak.M.Si Dr. NURAIDA, S.IP. M.Si

Menyetujui:
Pembimbing II,

Drs.TONY PATHONY.M.Si

Mengetahui:
Dekan Fakultas Ilmu Administrasi
Universitas Subang,

Dr. H. IWAN HENRI KUSNADI, S.Sos, M.Si

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 DAFTAR ISI

Halaman

HALAMAN MUKA ATAU COVER...................................................................I

LEMBAR PERSETUJUAN..................................................................................II

DAFTAR ISI.........................................................................................................III

DAFTAR TABEL...............................................................................................VII

DAFTAR GAMBAR.............................................................................................X

BAB I PENDAHULUAN

1.1 Latar Belakang Penelitian............................................................................1

1.2 Identifikasi Masalah....................................................................................5

1.3 Tujuan dan Kegunaan Penelitian

1.3.1 Tujuan Penelitian .............................................................................6

1.3.2 Kegunaan Penelitian .........................................................................6

BAB II TINJAUAN LITERATUR

2.1 Studi Penelitian Terdahulu......................................................................8

2.2.1 Unsur-Unsur Administrasi .........................................................11

2.1.2 Pengertian Sosialisasi ................................................................12

2.1.3 Sosialisasi Pajak Bumi dan Bangunan.......................................12

2.1.4 Indikator Sosialiasasi.................................................................13

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2.2 Pengertian Efektivitas ...........................................................................15

2.2.1 Dimensi Reformasi Efektivitas Perpajakan ...............................16

2.2.2 Efektivtas Terhadap Kepatuhan Wajib Pajak ...........................17

2.2.3 Ciri-ciri Syarat Efektivitas Wajib Pajak ....................................18

2.2.4 Indikator Efektivitas Wajib Pajak .............................................19

2.3. Konsep Pajak ........................................................................................21

2.3.1 Subjek Pajak ............................................................................23

2.3.2 Pengertian Objek Pajak ...........................................................24

2.3.3 Ciri-ciri Pajak ..........................................................................26

2.3.4 Dasar Hukum Pajak .................................................................27

2.3.5 Fungsi Pajak ............................................................................28

2.3.6 Pengelompokan Pajak ..............................................................29

2.3.7 Syarat Pemungutan Pajak ........................................................30

2.4 Pajak Bumi dan Bangunan ..................................................................31

2.4.1 Dasar Hukum Pajak Bumi dan Bangunan ...............................31

2.4.2 Pengertian Bumi dan Bangunan ..............................................32

2.4.3 Objek Pajak Bumi dan Bangunan ............................................33

2.4.4 Subjek Pajak Bumi dan Bangunan ...........................................34

2.4.5 Nilai Jual Objek Pajak .............................................................36

2.5 Kerangka Pemikiran ............................................................................37

2.6 Hipotesis ..............................................................................................39

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BAB III METODE PENELITIAN

3.1. Pemilihan Metode...............................................................................40

3.2. Teknik Penentuan Data.......................................................................41

3.3. Operasional Variabel..........................................................................42

3.4. Skala Pengukuran................................................................................43

3.5. Teknik Pengumpulan Data..................................................................43

3.6. Cara Pengumpulan Data ......................................................................44

3.7. Devinisi Variabel................................................................................44

3.8. Analisis Data ......................................................................................45

3.9. Analisis Penelitian ..............................................................................50

BAB IV HASIL PENELITIAN DAN PEMBAHASAN

4.1 Deskripsi Obyek Penelitian ........................................................................51

4.1.1 Gamabaran Umum Bapenda Kab Subang ........................................51

4.1.2 Visi dan Misi ....................................................................................51

4.1.3 Struktur Organisasi ............................................................................52

4.1.4 Tugas dan Fungsi ..............................................................................67

4.2 Deskripsi Responden Penelitian ..................................................................70

4.2.1 Karakteristik Responden Berdasarkan Jenis Kelamin.......................67

4.2.2 Karakteristik Responden Berdasarkan Usia.......................................68

4.2.3 Karakteristik Responden Berdasarkan Pendidikan Terakhir ............69

4.2.4 Karakteristik Responden Berdasarkan Pekerjaan ..........................69

4.3 Pengujian Instrumen Peneltian ...................................................................75

4.3.1 Uji Validitas ......................................................................................75

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 4.3.2 Uji Reliabilitas ................................................................................77

4.4 Pembahasan ...............................................................................................81

4.4.1 Tanggapan Responden Sosialisasi PBB ...........................................78

4.4.2 Tanggapan Responden Efektivitas Kepatuhan .................................86

4.4.3 Uji Normalitas ................................................................................94

4.4.3.1 Analisis Regresi Sederhana ..................................................96

4.4.3.2 Koefesien Korelasi Sosialisasi PBB Terhadap Kepatuhan

Wajin Pajak ..........................................................................97

4.4.3.3 Koefesien Determinasi .........................................................98

4.4.3.4 Pengujian Hipotesis ............................................................100

4.4.3.5 Pengujian Hipotesis ............................................................101

4.4.3.6 Teoritis ...............................................................................102

4.4.3.7 Empiris ...............................................................................104

BAB V PENETUP

5.1 Kesimpulan .....................................................................................107

5.2 Saran ................................................................................................108

RENCANA JADWAL PENELITIAN

DAFTAR PUSTAKA

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 DAFTAR TABEL

Tabel 1.1 Data Realisasi Pembayaran PBB ........................................... 4

Tabel 2.1 Studi Penelitian Terdahulu ..................................................... 8

Tabel 3.1 Operasional Variabel .............................................................. 42

Tabel 3.2 Skala Pengukuran ................................................................... 43

Tabel 3.3 Jadwal Penelitian .................................................................... 50

Tabel 4.1 Responden Menurut Jenis Kelamin........................................ 68

Tabel 4.2 Responden Berdasarkan Usia.................................................. 68

Tabel 4.3 Responden Berdasarkan Tingkat Penddikan........................... 69

Tabel 4.4 Responden Berdasarkan Pekerjaan......................................... 70

Tabel 4.5 Kriteria Tanggapan Responden............................................... 71

Tabel 4.6 Penilaian Indikator Penelitian................................................. 72

Tabel 4.7 Indikator Penilaian Sosialisasi PBB........................................ 73

Tabel 4.8 Indikator Penilaian Efektivitas Kepatuhan Wajib Pajak......... 74

Tabel 4.9 Rekapitulasi Hasil Perhitungan Uji Validitas Sosialisasi

PBB....................................................................................... 75

Tabel 4.10 Rekapitulasi Hasil Perhitungan Uji Validitas Kepatuhan

Wajib Pajak........................................................................... 76

Tabel 4.11 Reliabilitas Sosialisasi PBB.................................................. 77

Tabel 4.12 Reliabilitas Kepatuhan Wajib Pajak...................................... 78

Tabel 4.13 Informasi Saat Peraturan Baru.............................................. 79

Tabel 4.14 Bapenda Kab. Subang........................................................... 79

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Tabel 4.15 Seminar................................................................................. 80

Tabel 4.16 Penyuluhan............................................................................ 80

Tabel 4.17 Informasi Media Cetak.......................................................... 81

Tabel 4.18 Informasi Elektronik............................................................. 81

Tabel 4.19 Informasi Internet.................................................................. 82

Tabel 4.20 Menambah Pengetahuan....................................................... 82

Tabel 4.21 Menambah Pemahaman........................................................ 83

Tabel 4.22 Skor Kriterium Responden Sosialisasi PBB......................... 84

Tabel 4.23 Pendaftaran NPWP................................................................ 86

Tabel 4.24 Perundang-undangan............................................................. 87

Tabel 4.25 Batas Akhir............................................................................ 88

Tabel 4.26 Perhitungan........................................................................... 88

Tabel 4.27 Bunga.................................................................................... 89

Tabel 4.28 Sarana.................................................................................... 89

Tabel 4.29 Tunggakan............................................................................. 90

Tabel 4.30 Ketetapan Waktu................................................................... 90

Tabel 4.31 Pemeriksaan.......................................................................... 91

Tabel 4.32 Skor Kriterium Responden Kepatuhan Wajib Pajak............. 91

Tabel 4.33 Uji Normalitas....................................................................... 94

Tabel 4.34 Analiis Regresi Sederhana.................................................... 96

Tabel 4.35 Uji Linearitas......................................................................... 97

Tabel 4.36 Koefisien Korelasi................................................................. 99

Tabel 4.37 Interprestasi Terhadap Koefisien Korelasi............................ 99

Tabel 4.38 Oefisien Determinasi............................................................. 100

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Tabel 4.39 Tabel Skala Penapsiran......................................................... 101

Tabel 4.40 Uji Hipotesis.......................................................................... 101

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 DAFTAR GAMBAR

Gambar 2.1 Kerangka Pemikiran ........................................... 39

Gambar 4.1 Struktur Organisasi Bapenda .............................. 66

Gambar 4.2 Normalitas P-P Plot Sosialisasi (PBB) terhadap

Efektivitas Kepatuhan Wajib Pajak..................... 95

Gambar 4.3 Grafik Regresi Sosialisasi (PBB) terhadap Efektivitas

Kepatuhan Wajib Pajak....................................... 97

Gambar 4.4 Kurva Hasil Pengujian Hipotesis......................... 102