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Duplichecker-Plagiarism-Bab (3,1)
Duplichecker-Plagiarism-Bab (3,1)
Date 2022-11-17
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This research uses a quantitative descriptive approach. According to Sugiono (2009: 14) explains that quantitative research
is a research method based on the philosophy of positivism used to examine a particular population or sample. According
to Sugiono, quantitative research is research that emphasizes the existence of variables as objects of research and these
variables do not have to be defined in terms of the operationalization of each variable. According to Margono, in
explaining that quantitative research is a research that uses more logic of hypothesis verification, which begins with
deductive thinking to continue the hypothesis, then conducts field testing and conclusions are drawn based on empirical
data. Quantitative research in this study was carried out with the stages of taking samples from the research population to
be examined, data collection and data management using statistical analysis techniques using SPSS data processing
applications.
Time of Research
3.2. Place and
The place and time of this research is the Regional Revenue Agency of West Kalimantan Province, which is located at Jalan
Adi Sucipto No.50. For the time the research takes place from August – Finish.
Data is the most important thing in this research to answer questions to achieve a goal of this research. In this research, it
must have good data and data quality so that it gets appropriate answers to the author's questions. In this study, the data
collected came from primary data and secondary data, including data on targets and realization of motor vehicle taxes,
transfer fees for motorized vehicles, and surface water taxes.
According to Sugiyono (2018:456) Primary data is a data source that directly provides data to data collectors . The data was
collected by the researcher himself directly from the first source or the place where the object of research was carried out.
Sugiarto (2017: 87) explained that secondary data is information obtained indirectly from sources but from third parties. In
other words, the data has been processed first and only obtained by researchers through intermediaries or parties who
have previously collected the data as additional information.
Primary data collection techniques use interview techniques by digging information from trusted sources to get the
information needed. Researchers choose important data that can answer questions and seek research conclusions. For
secondary data, researchers took data from various reference sources and online news sources such as the BPS Website.
3.4.1. Population
According to Sugiyono (1997: 57), population is a generalized area consisting of objects/subjects that have certain
quantities and characteristics set by researchers to be studied and then conclusions drawn.
According to Bungin (2000: 40), population is the whole (universum) of research objects in
the form of humans, animals,
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plants, air, symptoms, values, events, attitudes to life, and so on so that this object can be a source of research data.
The sample is part of the population. Quantitative analysis of sample data produces sample statistics, which are used to
estimate population parametersused to estimate population parameters. The researcher can examine all elements or
members of a population (census) or examine part of the population's elements (sample study). When the population size
is relatively large or difficult to quantify, researchers often face technical difficulties in conducting census research under
constraints usually limited by time, cost, and available manpower. If this is the case, the researcher can use a sample taken
from the population, and the findings can be applied (generalized) to the entire population. Therefore, samples taken from
the total population must truly represent the population. The number of samples in this study was 7. Based on Table 3.4.1
According to Sugiyono (2019: 69) The dependent variable (dependent variable) is a variable that is affected or becomes a
result, because of the independent variables. In this study the dependent variable is Regional Original Income (Y).
According to Law Number 33 of 2004 concerning Financial Balance between the Center and the Regions Article 1 point 18
that Regional Original Revenue, hereinafter referred to as PAD,
is the income obtained by the region which is collected based on regional regulations in accordance with statutory
regulations.
3.5.1.1. Local Revenue
According to Wahfar,
Hamzah, and Syechalad (2014) Original Income Regional (PAD) is a revenue sourced from various
sectors that are used to finance regional development activities. And one of the sources of local revenue (PAD) is tax.
According to Bastian (2002) in (Gita Dinata 2013) Regional Original Income (PAD) is Regional Original Income consisting of
Regional Tax Results, Regional Levies, Income from Regional Company Profits and other legitimate income.
Keterengan
The independent variable is a variable that exists or occurs before the dependent variable. If there are two variables that
are related to each other, while the form of the relationship is that changes in one variable affect or cause changes in other
variables, then the influencing variable or the causal variable is an independent variable or independent variable. This
variable is often referred to as a stimulus/ predictor/ antecedent variable. (A and Puspitaningtyas 2016)
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