PENGARUH PAJAK RESTORAN, BEA BALIK NAMA KENDARAAN BERMOTOR, DAN PAJAK REKLAME TERHADAP KINERJA KEUANGAN DAERAH PROVINSI DKI JAKARTA (STUDI KASUS TAHUN 2009 – 2011)

FATIMATUZZAHRA, FATIMATUZZAHRA (2013) PENGARUH PAJAK RESTORAN, BEA BALIK NAMA KENDARAAN BERMOTOR, DAN PAJAK REKLAME TERHADAP KINERJA KEUANGAN DAERAH PROVINSI DKI JAKARTA (STUDI KASUS TAHUN 2009 – 2011). S1 thesis, Universitas Negeri Jakarta.

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Abstract

Fatimatuzzahra, 2013 : The Influence of Restaurant Tax, Motor Vehicle Transfer Tax and Advertisement Tax on Financial Performance in DKI Jakarta Provincial (Case Study Years 2009-2011). The purposes of this research are: 1) describes the influence of Restaurant Tax on financial performance in the Government of Jakarta Provincial; 2) describes the influence of Motor Vehicle Transfer Tax (BBN-KB) to the financial performance of Jakarta Provincial Government; 3) describes the influence of Advertisement Tax on the financial performance of Jakarta Provincial Government; 4) describes the influence of Restaurant Tax, Motor Vehicle Transfer Tax (BBN-KB) and Advertisement Tax on the financial performance of Jakarta Provincial Government. The unit of analysis is the whole area municipalities in DKI Jakarta with observational data for January 2009 - December 2011 (36 Months) which includes a data reception of Restaurant Tax, BBN-KB and Advertisement Tax, Regional Revenue Receipt (PAD) and the data of Total regional revenue receipts. Descriptive analysis indicates: a) Restaurant Tax has the lowest contribution of 4.95% which occurred in November of 2011 and the highest value of 8.29%, which occurred in January of 2009, b) BBN-KB has the lowest contribution by 19.60% which occurred in May of 2009 and the highest rate of 33.93%, which occurred in April of 2010; c) Advertisement Tax has the lowest contribution of 1.24%, which occurred in September 2011 and the highest number of 3.28% of which occurred in December of 2009; d) the financial performance of DKI Jakarta region has the lowest level of independence by 48.78%, which occurred in September 2009 and the highest percentage of 65.31%, which occurred in November of 2011. Hypothesis testing results showed: 1) Restaurant Tax has an influence on the financial performance of the region with a significance level of 0.04 <0.05; 2) BBN-KB does not have any effect on the financial performance of the region with a significance level of 0.180> 0.05; 3) Advertisement Tax has an influence on the financial performance of the region with a significance level of 0.015 <0.05; 4) Restaurant Tax, BBN-KB and Advertising Tax simultaneously have an impact on the financial performance area with a significance level of 0.000 <0.05 and the coefficient of determination 46.4%. Key word : Restaurant Tax, Motor Vehicle Transfer Tax, Advertisement Tax, Regional financial performance

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