SUGIARTO, ACHMAD REZA DWI (2022) Tinjauan atas Pelaksanaan Kebijakan Penghapusan Sanksi Administratif terhadap Pajak Hotel di Kabupaten Serang. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Pandemi Covid-19 yang terjadi di Indonesia menyebabkan dampak yang cukup buruk pajak daerah. Kabupaten Serang merupakan salah satu daerah yang merasakan dampak pandemi terutama pada pajak hotel. Kondisi tersebut, direspon baik oleh pemerintah Kabupaten Serang dengan mengeluarkan kebijakan penghapusan sanksi administratif pajak daerah yang diatur lebih lanjut pada Peraturan Bupati Serang Nomor 14 tahun 2021. Tujuan Penelitian ini adalah mengetahui realisasi penerimaan pajak hotel di Kabupaten Serang sebelum dan sesudah diimplementasikan kebijakan penghapusan sanksi administratif pajak daerah dan mengetahui hambatan atau kendala yang dihadapi selama pelaksanaan kebijakan penghapusan sanksi administratif tersebut serta mengetahui terkait keberhasilan implementasi kebijakan tersebut. Penelitian ini merupakan penelitian deskriptif kualitatif dengan metode pengumpulan data melalui studi kepustakaan, wawancara, dan dokumentasi. Hasil penelitian ini mengungkapkan bahwa implementasi kebijakan penghapusan sanksi administratif pajak hotel yang dilaksanakan di Kabupaten Serang memiliki pengaruh positif terutama pada pemerintah Kabupaten Serang. Implementasi kebijakan yang dilakukan membantu pemerintah Kabupaten Serang untuk meningkatkan realisasi penerimaan pajak hotel dengan berfokus pada pokok pajak yang harus disetor oleh wajib pajak hotel./ The Covid-19 pandemic that occurred in Indonesia caused a fairly bad impact on local taxes. Serang Regency is one of the regions that has felt the impact of the pandemic, especially on hotel taxes. This condition was responded well by the Serang Regency government by issuing a policy of eliminating regional tax administrative sanctions which is further regulated in Serang Regent Regulation Number 14 of 2021. The purpose of this study was to determine the realization of hotel tax revenues in Serang Regency before and after the implementation of the policy of eliminating administrative sanctions. local taxes and find out the obstacles or obstacles faced during the implementation of the policy to eliminate administrative sanctions and know the success of the implementation of the policy. This research is a qualitative descriptive study with data collection methods through literature studies, interviews, and documentation. The results of this study reveal that the implementation of the policy of eliminating hotel tax administrative sanctions implemented in Serang Regency has a positive influence, especially on the Serang Regency government. The implementation of the policy has helped the Serang Regency government to increase the realization of hotel tax revenues by focusing on the tax base that must be paid by hotel taxpayers.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Penghapusan Sanksi Administratif, Pajak Hotel, Pandemi Covid-19, Removal Administrative Sanction, Hotel Taxes, Pandemic Covid-19 |
| 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: | 28 Mar 2023 02:32 |
| Last Modified: | 28 Mar 2023 02:32 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1206 |
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