ANALISIS PENGARUH PENDAPATAN PER KAPITA, AGRIKULTUR, INDUSTRI,FOREIGN DIRECT INVESTMENT, INDEKS PEMBANGUNAN MANUSIA, DAN KORUPSI TERHADAP PENERIMAAN PAJAK DI INDONESIA: STUDI KASUS PADA KANWIL DIREKTORAT JENDERAL PAJAK DENGAN WILAYAH KERJA SATU PROVINSI

ZULFI, MUHAMMAD RAMADHAN (2024) ANALISIS PENGARUH PENDAPATAN PER KAPITA, AGRIKULTUR, INDUSTRI,FOREIGN DIRECT INVESTMENT, INDEKS PEMBANGUNAN MANUSIA, DAN KORUPSI TERHADAP PENERIMAAN PAJAK DI INDONESIA: STUDI KASUS PADA KANWIL DIREKTORAT JENDERAL PAJAK DENGAN WILAYAH KERJA SATU PROVINSI. Skripsi thesis, Politeknik Keuangan Negara STAN.

	Text (Cover) 01. Cover_Muhammad Ramadhan Zulfi_4122220007.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (40kB)
	Text (Abstrak) 02. Abstrak_Muhammad Ramadhan Zulfi_4122220007.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (10kB)
	Text (Daftar Isi) 03. Daftar Isi_Muhammad Ramadhan Zulfi_4122220007.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (99kB)
	Text (Daftar Isi) 03. Daftar Isi_Muhammad Ramadhan Zulfi_4122220007.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (99kB)
	Text (Bab I) 05. Bab I_Muhammad Ramadhan Zulfi_4122220007.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (201kB)
	Text (Bab II) 06. Bab II_Muhammad Ramadhan Zulfi_4122220007.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (112kB)
	Text (Bab II) 07. Bab III_Muhammad Ramadhan Zulfi_4122220007.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (140kB)
	Text (Bab IV) 08. Bab IV_Muhammad Ramadhan Zulfi_4122220007.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (276kB)
	Text (Bab V) 09. Bab V_Muhammad Ramadhan Zulfi_4122220007.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (14kB)
	Text (Daftar Pustaka) 10. Daftar Pustaka_Muhammad Ramadhan Zulfi_4122220007.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (78kB)
	Text (Daftar Pustaka) 10. Daftar Pustaka_Muhammad Ramadhan Zulfi_4122220007.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (78kB)

Abstract

Tax revenue is the main source of state revenue in Indonesia. Indonesia's tax revenue in terms of tax ratio is still not optimal when compared to Southeast Asian countries and other countries in general. This study aims to examine the effect of per capita income, agriculture, industry, foreign direct investment, human development index, and corruption on tax revenue at the Regional Office of the Directorate General of Taxes with a working area of one province from 2013-2022. The selection of research objects was carried out using purposive sampling technique and 100 observations were obtained. The sample selection was carried out by eliminating provinces that did not have a Regional Office of the DJP with a working area of only one or part of the province. This study uses quantitative methods with panel data regression with the Correlated Panels Corrected Standard Errors regression model. The results showed that (1) per capita income has a positive effect on tax revenue, (2) agriculture has no effect on tax revenue, (3) industry has a positive effect on tax revenue, (4) foreign direct investment has a positive effect on tax revenue, (5) human development index has a positive effect on tax revenue, and (6) corruption has no effect on tax revenue. Penerimaan pajak merupakan sumber utama penerimaan negara di Indonesia. Penerimaan pajak Indonesia dari sisi tax ratio masih belum optimal jika dibandingkan dengan negara-negara Asia Tenggara dan negara-negara lain pada umumnya. Penelitian ini bertujuan untuk menguji pengaruh pendapatan per kapita, agrikultur, industri, foreign direct investment, indeks pembangunan manusia, dan korupsi terhadap penerimaan pajak pada Kantor Wilayah Direktorat Jenderal Pajak dengan wilayah kerja satu provinsi dari tahun 2013-2022. Pemilihan objek penelitian dilakukan dengan teknik purposive sampling dan dida Pemilihan sampel dilakukan dengan mengeliminasi provinsi yang tidak memiliki Kanwil DJP dengan wilayah kerja hanya satu atau sebagian provinsi. Penelitian ini menggunakan metode kuantitatif dengan regresi data panel dengan model regresi Panel Correlated Panels Corrected Standard Errors. Hasil penelitian menunjukkan bahwa (1) pendapatan per kapita berpengaruh positif terhadap penerimaan pajak, (2) agrikultur tidak berpengaruh terhadap penerimaan pajak, (3) industri berpengaruh positif terhadap penerimaan pajak, (4) foreign direct investment berpengaruh positif terhadap penerimaan pajak, (5) indeks pembangunan manusia berpengaruh positif terhadap panerimaan pajak, dan (6) korupsi tidak berpengaruh terhadap penerimaan pajak

Actions (login required)

View Item