DAFTAR ISI

HALAMAN JUDUL....................................................................................... i

HALAMAN DALAM...................................................................................... ii

HALAMAN BERITA ACARA ....................................................................... iii

HALAMAN PERSETUJUAN ........................................................................ v

HALAMAN PENGESAHAN ......................................................................... vi

DAFTAR RIWAYAT HIDUP ......................................................................... vii

ABSTRAK .................................................................................................... viii

KATA PENGANTAR .................................................................................... ix

DAFTAR ISI ................................................................................................. x

DAFTAR TABEL .......................................................................................... xiv

DAFTAR GAMBAR ...................................................................................... xv

DAFTAR LAMPIRAN ................................................................................... xvi

BAB I PENDAHULUAN

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

1.2. Rumusan Masalah.............................................................................. 7

1.3. Tujuan Masalah .................................................................................. 7

1.4. Manfaat Penelitian .............................................................................. 7

BAB II TINJAUAN PUSTAKA

 2.1. Landasan Teori .................................................................................. 9

2.1.1 Pajak ........................................................................................ 9

2.1.2 Pendapatan Asli Daerah .......................................................... 17

2.1.3 Pajak Hotel dan Pajak Restoran .............................................. 20

2.1.4 Penerimaan Pajak Hotel dan Restoran .................................... 24

2.2. Penelitian Terdahulu........................................................................... 27

2.3. Kerangka Konseptual ......................................................................... 29

2.4. Hipotesis ............................................................................................ 31

BAB III METODE PENELITIAN

3.1. Jenis Penelitian .................................................................................. 32

3.2. Populasi dan Sampel.......................................................................... 32

3.3. Definisi Operasional ........................................................................... 33

3.4. Teknik Pengumpulan Data ................................................................. 34

3.5. Sumber dan Pengumpulan Data......................................................... 36

3.6. Analisis Data ...................................................................................... 36

3.7. Pengujian Hipotesis ............................................................................ 40

BAB IV ANALISIS HASIL PENELITIAN DAN PEMBAHASAN

4.1. Gambaran Umum Obyek Penelitian ................................................... 42

4.2. Data Penelitian ................................................................................... 52

4.3. Hasil Penelitian ................................................................................... 56

4.4. Pembahasan ...................................................................................... 68

BAB V PENUTUP

5.1. Kesimpulan......................................................................................... 70

5.2. Saran.................................................................................................. 71
DAFTAR PUSTAKA ..................................................................................... 72

LAMPIRAN .................................................................................................. 74
 DAFTAR TABEL

Tabel 1.1 Perkembangan Jumlah Hotel dan Restoran .................................. 4

Tabel 1.2 Target dan Realisasi Pajak Daerah ............................................... 5

Tabel 3.1 Definisi Operasional ...................................................................... 33

Tabel 4.1 Target dan Realisasi Pajak Hotel .................................................. 53

Tabel 4.2 Target dan Realisasi Pajak Restoran ............................................ 54

Tabel 4.3 Target dan Realisasi Pendapatan Asli Daerah .............................. 55

Tabel 4.1 One-Sample Kolmogorov-Smirnov Test ........................................ 57

Tabel 4.2 Uji Glejser Test ............................................................................. 59

Tabel 4.4 Batas Durbin Watson .................................................................... 60

Tabel 4.4 Uji Multikolinier .............................................................................. 61

Tabel 4.5 Uji Multikolinieritas setelah Transformasi Difference ..................... 62

Tabel 4.6 Uji Regresi .................................................................................... 62

Tabel 4.7 Hasil Uji T ..................................................................................... 64

Tabel 4.8 Hasil Uji F ..................................................................................... 66

Tabel 4.9 Koefisien Determinasi ................................................................... 67

 DAFTAR GAMBAR

Gambar 2.1 Kerangka Konseptual ................................................................ 30

Gambar 4.1 Realisasi Pendapatan Asli Daerah ............................................ 56

Gambar 4.2 Uji Normal Probability Plot......................................................... 58

Gambar 4.3 Scatterplot................................................................................. 59