Daftar Isi.docx

DAFTAR ISI

KATA PENGANTAR ..................................................................

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DAFTAR ISI ................................................................................. iv DAFTAR TABEL ....................................................................... viii DAFTAR GAMBAR ...................................................................... ix BAB I PENDAHULUAN A. Latar Belakang ....................................................................... 1 B. Identifikasi Masalah ............................................................... 6 C. Batasan Masalah ................................................................... 7 D. Perumusan Masalah .............................................................. 7 E. Tujuan Penelitian ................................................................... 8 F. Manfaat Penelitian ................................................................. 8 BAB II TINJAUAN PUSTAKA A. Kajian Teori Relevan ........................................................... 10 1. Pajak .............................................................................. 10 a. Pengertian Pajak .................................................... 10 b. Fungsi Pajak ............................................................ 11 c. Asas Pengenaan Pajak ........................................... 12 d. Sistem Pemungutan Pajak ...................................... 12 e. Penggolongan Jenis Pajak ..................................... 13 2. Pajak Bumi dan Bangunan ............................................. 15

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a. Pengertian Pajak Bumi dan Bangunan ................... 15 b. Objek PBB .............................................................. 16 c. Objek Pajak yang tidak dikenakan PBB .................. 16 d. Subjek Pajak dan Wajib Pajak PBB ........................ 17 e. Cara Mendaftarkan Objek PBB ............................... 18 f.

Dasar Pengenaan PBB ........................................... 18

g. Nilai Jual Objek Pajak Tidak Kena Pajak (NJOPTKP) 18 h. Dasar Perhitungan PBB ........................................... 19 i.

Tarif PBB ................................................................ 19

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Rumus Perhitungan PBB ........................................ 20

k. Tempat Pembayaran PBB ...................................... 20 l.

Saat Yang Menentukan Pajak Terutang ................. 20

3. Sosialisasi ..................................................................... 21 a. Pengertian Sosialisasi ............................................. 21 b. Dimensi Sosialisasi Perpajakan .............................. 21 4. Reformasi Administrasi Perpajakan .............................. 23 a. Pengertian Reformasi Administrasi Perpajakan ...... 23 b. Penerapan Reformasi Administrasi Perpajakan ..... 25 5. Kepatuhan Wajib Pajak ................................................. 29 a. Pengertian Kepatuhan Wajib Pajak ........................ 29 b. Jenis-Jenis Kepatuhan Wajib Pajak ........................ 30 B. Hasil Penelitian Terdahulu ................................................... 32 C. Kerangka Pemikiran ............................................................ 36 D. Hipotesis .............................................................................. 38

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BAB III METODE PENELITIAN A. Metode Yang Digunakan ..................................................... 40 B. Tempat Dan Waktu Penelitian ............................................. 41 1. Tempat Penelitian ......................................................... 41 2. Waktu Penelitian ........................................................... 41 C. Desain Penelitian ................................................................. 42 D. Definisi Dan Operasionalisasi Variabel ................................ 43 1. Definisi Variabel Penelitian............................................. 43 2. Operasionalisasi Variabel ............................................. 44 E. Sumber Dan Cara Pengumpulan Data ................................ 47 1. Sumber Data ................................................................. 47 2. Cara Pengumpulan Data ............................................... 48 F. Teknik Penentuan Data ....................................................... 49 1. Populasi ........................................................................ 49 2. Sampel .......................................................................... 50 G. Rancangan Analisis Data dan Uji Hipotesis ........................ 51 1. Teknik Analisis Data ...................................................... 51 2. Uji Validitas ................................................................... 54 3. Uji Reliabilitas ................................................................ 55 4. Uji Asumsi Klasik ........................................................... 56 a. Uji Normalitas ......................................................... 56 b. Uji Multikolinearitas .................................................. 56 c. Uji Heteroskedastisitas ............................................ 57 d. Uji Autokorelasi ........................................................ 57

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5. Pengujian Hipotesis ...................................................... 57 a. Regresi Linear Berganda ......................................... 57 b. Koefisien Determinasi .............................................. 58 c. Uji Statistik T ............................................................ 58 d. Uji Statistik F ............................................................ 60 DAFTAR PUSTAKA LAMPIRAN

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