SIMANULLANG, RISWANTO MARSAL MARCELLINUS (2022) Analisis Dampak Tarif PPnBM 0% terhadap Penerimaan PNBP Kendaraan Bermotor Kantor Sistem Administrasi Manunggal Satu Atap Sibolga Tahun Anggaran 2020-2021. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian ini bertujuan untuk mengetahui perbedaan capaian realisasi Penerimaan Negara Bukan Pajak (PNBP) sebelum dan setelah adanya pandemi serta setelah diberlakukannya kebijakan insentif PPnBM. Metode penelitian yang dipakai adalah t-Test: Two-Sample Assuming Unequal Variances atau uji t: Perbedaan Rata‐rata Dua sampel saling bebas. Dalam analisis ini digunakan uji satu arah (one tail) sehingga yang dilihat adalah p-value untuk one tail. Jika P-value > taraf signifikansi, maka dapat disimpulkan tidak terdapat dampak yang diberikan oleh data satu ke data yang kedua. Berdasarkan uji analisis yang digunakan terdapat perbedaan untuk kedua jenis PNBP yang diujikan. Untuk jenis PNBP BPKB menunjukkan hasil yang positif terpengaruh oleh adanya kebijakan insentif PPnBM. Namun untuk jenis PNBP TNKB menunjukkan hasil yang sebaliknya./ This study aims to determine the difference in the achievement of the realization of Non-Tax State Revenue (PNBP) before and after the pandemic and after the implementation of the PPnBM incentive policy. The research method used is t-Test: Two-Sample Assuming Unequal Variances or t-test: Mean Difference The two samples are independent of each other. In this analysis, a one-tailed test is used so that what is seen is the p-value for one tail. If the P-value > significance level, it can be concluded that there is no impact given by the first data to the second data. Based on the analytical test used, there are differences for the two types of PNBP tested. For the type of PNBP, BPKB shows positive results that are affected by the PPnBM incentive policy. However, the TNKB PNBP type shows the opposite result.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | uji t: Perbedaan Rata‐rata Dua Sampel Saling Bebas, Relaksasi PPnBM, PNBP, SAMSAT Sibolga, t-Test: Two-Sample Assuming Unequal Variances, PPnBM Relaxation |
| Subjects: | 300 – Social sciences > 350-359 Public Administration and Military Science > 354.8 Administration of Financial Institutions PKN STAN Subject Area > Pelaksanaan Pendapatan Negara Bukan Pajak |
| Divisions: | 61409 Diploma III Kebendaharaan Negara |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 25 Nov 2022 03:56 |
| Last Modified: | 25 Nov 2022 03:56 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/614 |
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