ANALISIS PENGARUH INFLASI, PENGELUARAN PEMERINTAH, INVESTASI, SUMBER PENGHASILAN PERUSAHAAN DAN

SUMBER PENDAPATAN MASYARAKAT TERHADAP PENERIMAAN PAJAK PENGHASILAN DI KOTA

MEDAN (ANALISIS JALUR)

ABSTRAK

Dalam struktur APBN tahun 2010, penerimaan pajak menyumbang 80% penerimaan dalam negeri. Pajak Penghasilan (PPh) dan Pajak Pertambahan Nilai (PPN) menyumbang 83,29 % untuk penerimaan perpajakan. Dari tahun ke tahun peranan Pajak Penghasilan (PPh) semakin meningkat, bahkan peningkatan pajak dari sektor pajak penghasilan ini mulai dititikberatkan pada sektor non migas dibandingkan dengan sektor migas.

Penelitian ini merupakan kajian tentang perkembangan Penerimaan Pajak Penghasilan (PPh) di Kota Medan kurun waktu 1990 sampai dengan 2010 dengan menggunakan Analisis Jalur. Jenis data dalam penelitian ini adalah data time series, yaitu data inflasi, pengeluaran pemerintah, investasi, sumber penghasilan perusahaan (yang ditunjukkan oleh pendapatan bruto sebelum pajak) dan sumber pendapatan masyarakat (yang ditunjukkan oleh pendapatan perkapita) yang bersumber dari Direktorat Jenderal Pajak dan Badan Pusat Statistik serta penelitian penelitian lainnya yang berhubungan dengan penelitian ini.

Hasil penelitian menunjukkan bahwa secara bersama-sama variabel Inflasi, Pengeluaran Pemerintah, Investasi, Sumber Penghasilan Perusahaan (yang ditunjukkan oleh pendapatan bruto sebelum pajak) dan Sumber Pendapatan Masyarakat (yang ditunjukkan oleh pendapatan perkapita) memberikan pengaruh yang signifikan terhadap penerimaan Pajak Penghasilan di Kota Medan. Secara parsial Investasi dan Sumber Penghasilan Perusahaan (Penghasilan Kena Pajak) berpengaruh positif dan signifikan terhadap Penerimaan Pajak Penghasilan di Kota Medan. Pengeluaran Pemerintah dan Sumber Penghasilan Masyarakat (Pendapatan Perkapita) berpengaruh positif namun tidak signifikan terhadap Penerimaan Pajak Penghasilan di Kota Medan. Inflasi berpengaruh negatif namun tidak signifikan terhadap Penerimaan Pajak Penghasilan di Kota Medan. Kata kunci : Inflasi, Pengeluaran Pemerintah, Investasi, Sumber Penghasilan

Perusahaan, Penghasilan Kena Pajak, Sumber Penghasilan Masyarakat, Pendapatan Perkapita, Pajak Penghasilan.

UNIVERSITAS SUMATRA UTARA

THE ANALYSIS OF THE INFLUENCE OF INFLATION, THE ISSUING OF THE GOVERNMENT, INVESTMENT, THE SOURCE OF THE PRODUCTION OF THE COMPANY AND THE SOURCE OF

THE INCOME OF THE COMMUNITY TOWARDS ACCEPTANCE OF INCOME TAX IN THE MEDAN

CITY (THE ANALYSIS OF THE ROUTE) ABSTRACT In the APBN structure in 2010, acceptance of the tax contributed 80% domestic acceptance. Income tax (PPh) and the Value Added Tax (PPN) contributed 83.29 % for acceptance of taxation. From the year to the role year of Income Tax (PPh) increasingly increased, in fact the increase in the tax from the sector of this income tax began to be stressed in the sector of non oil and gas compared with the sector of oil and gas. This research was the study about the development of Acceptance of Income Tax (PPh) in the Medan City the period 1990 up to 2010 by using the Analysis of the Route. The data kind in this research was the data time series, that is the inflation data, the issuing of the government, investment, the source of the production of the company (that it was demonstrated by gross income before the tax) and the source of the income of the community (that was shown by the income per capita) that originated in Directorate General Pajak and the Statistik Central Committee as well as the other research research that were connected with this research.Results of the research showed that together the Inflation variable, Pengeluaran of the Government, Investasi, Sumber of the Production of the Company (that it was demonstrated by gross income before the tax) and the Source of the Income of the Community (that was shown by the income per capita) gave the influence that was significant towards acceptance of Income Tax in the Medan City. Partially Investment and the Source of the Production of the Company (the Kena Pajak Production) influential positive and significant towards Acceptance of Income Tax in the Medan City. The issuing of the Government and the Source of the Production of the Community (the Perkapita Income) influential positive but not significant towards Acceptance of Income Tax in the Medan City. Inflation was influential of the negative but not significant towards Acceptance of Income Tax in the Medan City. Keywords: Inflation, the Issuing of the Government, Investment, the Source of

the Production of the Company, the Production was subject to the Tax, the Source of the Production of the Community, the Perkapita Income, Income Tax.

UNIVERSITAS SUMATRA UTARA