Octaviani, Trias (2022) Tinjauan Pengaruh Pemutihan Denda Pajak kepada Penerimaan Sektor PBB-P2 Kabupaten Kudus Tahun 2021. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Pemerintah Kabupaten Kudus mengeluarkan kebijakan untuk menghapus denda terlambat Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) sebagai salah satu upaya pemulihan ekonomi di masa Pandemi Covid-19 pada tahun 2021. Tujuan dari penulisan karya tulis tugas akhir ini adalah untuk mengetahui pengaruh program tersebut terhadap penerimaan PBB P2 Kabupaten Kudus serta seberapa besar kontribusi masyarakatnya untuk kemudian mengetahui evaluasi atas program tersebut. Metode penelitian yang digunakan yaitu metode penelitian kualitatif dan untuk memperoleh datanya digunakan dua cara yaitu penelitian kepustakaan dan penelitian lapangan. Hasil penelitian menunjukkan bahwa Program Pemutihan Denda memberikan pengaruh yang besar terhadap penerimaan PBB-P2 Kabupaten Kudus dimana terjadi lonjakan pembayaran di bulan program tersebut diberlakukan yaitu sekitar 584% jika dibandingkan dengan tahun sebelumnya. Kemudian terkait kontribusi masyarakatnya tidak menunjukkan perubahan besar. Karena jika dilihat keseluruhan penerimaan dalam setahun (12 bulan), kenaikan tidak sebanding dengan kenaikan yang terjadi hanya di bulan diadakannya program pemutihan. Program ini mendapat respon yang baik dari masyarakat, berbagai pihak mengharapkan program serupa dengan periode yang lebih lama karena program tersebut di tahun 2021 dianggap terlalu singkat yakni hanya 1 (satu) bulan. / The Kudus Regency Government issued a policy to abolish the late fines for the Rural and Urban Land and Building Tax (PBB-P2) as an effort to recover the economy during the Covid-19 Pandemic in 2021. The purpose of writing this thesis is to determine the effect of the program. This study aims to determine the acceptance of PBB P2 Kudus Regency and how much the community contributes and to find out the evaluation of the program. The research method used is qualitative research methods and to obtain the data, two methods are used, namely library research and field research. The results showed that the Penalty Bleaching Program had a major influence on the acceptance of PBB-P2 Kudus Regency where there was a spike in payments in the month the program was implemented, which was around 584% compared to the previous year. Then related to the contribution of the community did not show a big change. Because if we look at the overall revenue in a year (12 months), the increase is not proportional to the increase that occurs only in the month the bleaching program is held. This program received a good response from the community, various parties expected a similar program with a longer period because the program in 2021 was considered too short, which was only 1 (one) month.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Kudus Regency, Bleaching, PBB-P2, Fines, Kabupaten Kudus, Pemutihan, PBB-P2, Denda |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.2 Taxes dan Taxation PKN STAN Subject Area > Pajak Daerah dan Retribusi Daerah |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 28 Mar 2023 03:21 |
| Last Modified: | 28 Mar 2023 03:21 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1220 |
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