Analisis Potensi Pajak PBB P-2 dan BPHTB di Lingkungan Pemkot Tangerang

Athallah, Muhammad Alif (2022) Analisis Potensi Pajak PBB P-2 dan BPHTB di Lingkungan Pemkot Tangerang. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Selama hampir dua tahun, pandemi Covid-19 telah mengganggu perekonomian. Untuk mengurangi dampak pandemi, pemerintah mengeluarkan Program Pemulihan Ekonomi Nasional melalui penanganan krisis kesehatan dan sebagai respon atas penurunan aktivitas masyarakat yang berdampak pada ekonomi. Karya tulis ini bertujuan agar mengetahui faktor yang mempengaruhi penerimaan PBB dan BPHTB di Kota Tangerang, menganalisa penurunan penerimaan PBB dan BPHTB di Kota Tangerang, mengetahui sektor yang paling banyak terdampak pandemi yang berkaitan dengan PBB maupun BPHTB, serta mengetahui tentang kebijakan yang dapat dilakukan untuk meningkatkan penerimaan PBB P-2 dan BPHTB di Kota Tangerang untuk Tahun Anggaran yang akan datang. Metode yang digunakan dalam karya tulis ini adalah metode kualitatif. Kualitatif berupa wawancara menggunakan triangulasi sumber dan purposive sampling. Penulis akan melakukan wawancara dengan berbagai pihak yaitu pihak regulator, pihak akademisi, dan pihak praktisi. Hasil dari karya tulis ini adalah mengetahui bahwa daya beli masyarakat menurun, masyarakat lebih berfokus pada investasi kesehatan dibandingkan investasi asset sehingga diperlukan sebuah insentif untuk menaikkan kembali daya beli masyarakat yang menurun./ For almost two years, the Covid-19 pandemic has disrupted the economy. To reduce the impact of the pandemic, the government issued a National Economic Recovery Program through handling the health crisis and as a response to the decline in community activities that have an impact on the economy. This paper aims to find out the factors that affect Land and Building Tac (LAT) and Acquisition Duty of Right on Land and Building (ADRLB) revenues in Tangerang City, analyze the decline in LAT and ADRLB revenues in Tangerang City, find out which sectors are most affected by the pandemic related to LAT and ADRLB, and know about policies that can be taken to improve acceptance of LAT P-2 and ADRLB in Tangerang City for the upcoming Fiscal Year. The method used in this paper is a qualitative method. Qualitative in the form of interviews using source triangulation and purposive sampling. The author will conduct interviews with various parties, namely regulators, academics, and practitioners. The result of this paper is knowing that people's purchasing power is decreasing, people are more focused on health investment than asset investment, so an incentive is needed to increase people's declining purchasing power.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: pandemi, pajak bumi dan bangunan (pbb), bea perolehan hak atas tanah dan bangunan (bphtb), pandemic, land tax and building (LAT), acquisition duty of right on land and building (ADRLB)
Subjects: 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.598 Public Finance of Indonesia
PKN STAN Subject Area > Penggalian Potensi dan Pengawasan Pajak
Divisions: 61403 Diploma III Pajak
Depositing User: Perpustakaan PKN STAN
Date Deposited: 28 Mar 2023 02:39
Last Modified: 28 Mar 2023 02:39
URI: http://eprints.pknstan.ac.id/id/eprint/1207

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