EKLESIA, RITA (2022) Analisis Optimalisasi Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Kabupaten Mandailing Natal. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian ini membahas tentang bagaimana optimalisasi penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kabupaten Mandailing Natal. Penelitian ini dilakukan karena rendahnya realisasi penerimaan PBB-P2 di Kabupaten Mandailing Natal pada tahun 2016-2020 jika dibandingkan dengan target penerimaan sesuai dengan objek pajak yang ada. Hal ini berdasarkan data realisasi yang diperoleh dari Pemerintah Daerah Kabupaten Mandailing Natal. Tujuan penelitian ini adalah untuk mengetahui kendala apa saja yang dialami Pemerintah Daerah Kabupaten Mandailing Natal dalam melaksanakan pemungutan PBB-P2 serta menemukan solusi yang bisa diterapkan untuk memaksimalkan penerimaan PBB-P2 Kabupaten Mandailing Natal. Metode penelitian yang digunakan adalah studi kepustakaan terhadap literatur terkait seperti peraturan perundang-undangan, penelitian terdahulu dan sebagainya, serta metode penelitian lapangan dengan cara studi dokumen yang diperoleh dari BPKPAD Mandailing Natal serta teknik wawancara. Penelitian ini menyimpulkan bahwa terdapat beberapa kendala dalam pelaksanaan pemungutan PBB-P2 baik dari wajib pajak maupun pemerintah daerah. Kendala tersebut adalah kurangnya pengetahuan dan kesadaran wajib pajak, kurangnya sanksi yang tegas serta wajib pajak berada di luar wilayah kerja. Untuk itu perlu adanya kebijakan untuk meningkatkan penerimaan PBB-P2 dengan mengedukasi masyarakat, kebijakan tentang sanksi bagi pelanggar dan reward bagi yang taat, serta pemanfaatan teknologi digital untuk mempermudaah pelaksanaan pemungutan PBB-P2./ This study discusses how to optimize Rural and Urban Land and Building Tax revenue (PBB-P2) in Mandailing Natal Regency. This research was conducted due to the low realization of PBB-P2 revenue in Mandailing Natal Regency in 2016-2020 when compared to the revenue target according to the existing tax object. This is based on realization data obtained from the local government of Mandailing Natal Regency. The purpose of this study was to find out what obstacles were experienced by the local government of Mandailing Natal Regency in carrying out PBB-P2 collection and to find solutions that could be applied to maximize the acceptance of PBB-P2 in Mandailing Natal Regency. The research method used is a literature study of related literature such as legislation, previous research and so on, as well as field research methods by studying documents obtained from BPKPAD Mandailing Natal and interviews. This study concludes that there are several obstacles in the implementation of PBB-P2 collection both from taxpayers and local governments. These obstacles are the lack of knowledge and awareness of taxpayers, lack of strict sanctions and taxpayers who are outside the work area. For this reason, it is necessary to have a policy to increase the acceptance of PBB-P2 by educating the public, policies on sanctions for violators and rewards for those who obey, as well as the use of digital technology to facilitate the implementation of PBB-P2 collection.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Mandailing Natal, Pemungutan PBB-P2, Optimalisasi, Mandailing Natal, PBB-P2 collection, optimization |
| 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 06:36 |
| Last Modified: | 27 Mar 2023 06:36 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1185 |
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