Analisis Determinan Penerimaan Pajak di Kota Medan

Abstract

In the structure of the state tax revenue is still the favorite and the largest component in the country to support the operational funding, governance and development. Besides able to provide a source of funds for financing various projects the impact of the economic crisis, tax revenue can also prevent swelling budget deficit. Tax is not only enjoyed by the taxpayer alone but for the sake of the country to achieve prosperity in Indonesia in general and specifically in the city of Medan. The general objective of the study was to analyze the factors that affect the Tax Revenue in Medan. Then the specific goal is to analyze variables such as economic growth to the number of taxpayers, economic growth and inflation on investment and economic growth, inflation, the number of taxpayers and investment to tax revenue in the city of Medan. The data used in this study is secondary data sourced from the Directorate General of Taxation (c.q. Directorate General of Taxation Regional Office of North Sumatera I), the Central Statistics Agency (BPS), the provincial and municipal, Bank Indonesia, Medan ICOR book that is published and Medan cooperation with BPS and the National Development Planning Agency (Bappenas) and from various other sources that support. Understanding tax revenue here includes taxes received by the entire Tax Office (KPP) in Medan, while revenue is diverted to Medan Local Government (City Government) in excluded from this data, data taken from 2000 to 2010. This study used structural equation is Path Analyis who assisted with the program AMOS application or Analaysis of Moment Structure. The results show that economic growth has a positive and significant effect on the amount of the taxpayers, economic growth has a positive and significant effect on investment, inflation has a negative and significant effect on investment, economic growth has a positive and no significant impact on the tax revenue in the city of Medan, inflation has a negative effect and no significant effect on tax revenue in the city of Medan, while the number of taxpayers who have a positive and significant effect on tax revenue in the city of Medan and investment have negative and no significant effect on tax revenue in the city of Medan. Keywords: Economic Growth, Inflation, The Number of Tax Payers and Investment

Dalam struktur penerimaan negara, perpajakan masih merupakan primadona dan komponen terbesar dalam negeri untuk menopang pembiayaan operasional pemerintahan dan pembangunan. Disamping mampu menyediakan sumber dana bagi pembiayaan berbagai proyek penanggulangan dampak krisis ekonomi, penerimaan perpajakan juga dapat mencegah terjadinya pembengkakan defisit anggaran. Pajak tidak hanya dinikmati oleh pembayar pajak saja tapi untuk kepentingan negara demi tercapainya kesejahteraan di Indonesia pada umumnya dan Kota Medan secara spesifik. Tujuan umum penelitian adalah untuk menganalisis faktor-faktor yang mempengaruhi Penerimaan Pajak di Kota Medan. Kemudian tujuan khususnya yaitu untuk menganalisis variabel-variabel seperti pertumbuhan ekonomi terhadap jumlah wajib pajak, pertumbuhan ekonomi dan inflasi terhadap investasi serta pertumbuhan ekonomi, inflasi, jumlah wajib pajak dan investasi terhadap penerimaan pajak di kota Medan. Hasil penelitian menunjukkan bahwa pertumbuhan ekonomi mempunyai pengaruh yang positif dan signifikan terhadap jumlah wajib pajak, pertumbuhan ekonomi mempunyai pengaruh yang positif dan signifikan terhadap investasi, inflasi mempunyai pengaruh yang negatif dan signifikan terhadap investasi, pertumbuhan ekonomi mempunyai pengaruh yang positif dan tidak signifikan terhadap penerimaan pajak di Kota Medan, inflasi mempunyai pengaruh yang negatif dan tidak signifikan terhadap penerimaan pajak di Kota Medan, sementara jumlah wajib pajak mempunyai pengaruh yang positif dan signifikan terhadap penerimaan pajak di Kota Medan dan investasi mempunyai pengaruh negatif dan tidak signifikan terhadap penerimaan pajak Kota Medan. Kata kunci: Pertumbuhan Ekonomi, Inflasi, Jumlah Wajib Pajak dan Investasi