AMALI, MUHAMMAD FIKRI (2022) Tinjauan Penerapan Earmarking Tax Pajak Kendaraan Bermotor Provinsi Daerah Khusus Ibukota Jakarta. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Pajak memiliki fungsi diantaranya fungsi anggaran dan fungsi mengatur. Kedua fungsi tersebut salah diwujudkan dalam konsep earmarking atau pengalokasian. Pajak Kendaraan Bermotor (PKB), menjadi salah satu jenis pajak daerah yang penerimaannya undang-undang amanatkan untuk membiayai pengeluaran tertentu. Penelitian ini bertujuan untuk mengetahui kontribusi Pajak Kendaraan Bermotor (PKB) terhadap Pendapatan Asli Daerah (PAD), mekanisme penerapan, output yang dihasilkan, dan efisiensi dari pelaksanaan earmarking tax PKB di Provinsi Daerah Khusus Ibukota (DKI) Jakarta. Penelitian ini menggunakan metode kualitatif. Data diperoleh melalui penelitian lapangan dengan menggunakan teknik wawancara dan dokumentasi. Hasil dari penelitian ini mengungkapkan bahwa pajak kendaraan bermotor merupakan jenis pajak dengan kontribusi tertinggi dalam PAD Provinsi DKI Jakarta dengan persetase kontribusi hampir 20% dari PAD. Selanjutnya dapat diketahui juga bahwa penerapan earmarking tax PKB telah dilaksanakan sesuai dengan ketentuan yang berlaku, yakni dialokasikan paling sedikit sebesar 20% dari penerimaan PKB. Earmarking tax PKB ini juga menghasilkan keluaran yang maksimal, namun pelaksanaannya belum dilakukan secara efisien./ Taxes have functions including budgetary functions and regulatory functions. Both functions are embodied in the concept of earmarking. Vehicle Tax (PKB), is one type of regional tax which receipts are mandated by law to finance certain expenses. This study aims to determine the contribution of Vehicle Tax (PKB) to Original Local Government Revenue (PAD), implementation mechanism, output generated, and efficiency of the implementation of earmarking tax PKB, implementation mechanism, output generated, and efficiency of the implementation of the earmarking tax in Special Capital Region (DKI) Jakarta Province. This study uses a qualitative method. Data obtained through field research using interview and documentation techniques. The results of this study reveal that vehicle tax is the type of tax with the highest contribution to PAD in DKI Jakarta Province with a a contribution percentage of almost 20% of PAD. Furthermore, it can also be seen that the application of the earmarking tax of PKB has been carried out in accordance with applicable regulations, which is allocated at least 20% of the PKB revenue. This PKB earmarking tax also produces maximum output, but its implementation has not been carried out efficiently.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Earmarking Tax, Pajak Kendaraan Bermotor, Pendapatan Asli Daerah, Earmarking Tax, Vehicle Tax, Original Local Government Revenue |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.598 Public Finance of Indonesia PKN STAN Subject Area > Pajak Daerah dan Retribusi Daerah |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 27 Mar 2023 01:26 |
| Last Modified: | 27 Mar 2023 01:26 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1176 |
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